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What is the definition of the term “profit-seeking enterprise” used in the Income Tax Act?
The term “profit-seeking enterprise” as used in the Income Tax Act refers to industrial, commercial, agricultural, forestry, fishing, animal husbandry, mining, or metallurgical profit-seeking enterprises operated by public, private or joint public and private interests and having a business title or place of business with profit-making as its purpose and organized in the form of a sole proprietorship, partnership, company, or in any other form of organization. 

Issued:Taxation Administration,Ministry of Finance,R.O.C Release date:2013-06-26 Last updated:2019-08-12