In the case that the amount of regular income tax(tax payable – investment tax credits for the tax payable) for an individual is greater than or equal to the amount of basic tax, the income tax of the current year for the said individual shall be calculated in accordance with the Income Tax Act and other relevant laws; whereas in the case that the amount of regular income tax is less than the amount of basic tax, the amount of income tax payable shall also include the balance between basic tax and regular income tax, in addition to the amount as calculated in accordance with the Income Tax Act and other relevant laws.