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Chapter

Title： Income Tax Act CH
Category： Ministry of Finance（財政部）
Chapter 1 General Principles § 1
Section 1 General Provisions § 1
Section 2 Definitions § 7
Chapter 2 Consolidated Income Tax § 13
Chapter 3 Profit-Seeking Enterprise Income Tax § 18
Section 1 Registration § 18
Section 2 Account Books, Vouchers and Accounting § 21
Section 3 Profit-seeking enterprise Income Amount § 24
Section 4 Evaluation of Assets § 44
Section 5 Shareholder Deductible Tax Account § 66-1
Section 6 Taxation on Undistributed Surplus Earnings § 66-9
Chapter 4 Assessment & Collection Procedure § 67
Section 1 Provisional Payment § 67
Section 2 Annual Income Tax Return § 71
Section 3 Investigation § 80
Section 4 Withholding of Tax § 88
Section 5 Payment of Tax § 98
Section 6 Declaration of Surplus Earnings § 102-1
Chapter 5 Reward and Penalty § 103
Chapter 6 Supplementary Provisions § 121