Oil-boiler Replacement Subsidy Regulations Article 6
The subsidy granted to the applicants shall be combined as an integral part of the business revenue of the applicants in current year under the Income Tax Act and shall be subject to tax payment.
中文原文 改造或汰換鍋爐補助辦法第6條
申請補助者所領取之補助款，應依所得稅法規定，併入年度營利事業所得，依法繳納所得稅。