Taxation Administration,Ministry of Finance,R.O.C
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Investment in Taiwan
Income  Tax

Eligibility

Laws & Regulations of Tax Reduction and Exemption or Tax Incentives

Related Explanation

1. Private institutions participating in major infrastructure projects
 
1. A private institution participating in a major infrastructure project may be exempted from profit-seeking enterprise income tax for a maximum period of 5 years from the year in which taxable income is derived after the commencement of the operation of such project.
1. It is stipulated in Article 36 of the Act for Promotion of Private Participation in Infrastructure Projects.
2. The term “participating in a major infrastructure project” means that a private institution participates in an infrastructure project which is classified under the Scope of the Major Infrastructure Projects of the Act for Promotion of Private Participation in Infrastructure Projects.
 
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