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Legislative History

Title: Income Tax Act CH
Announced Date: 1943-02-17
Amended Date: 2019-07-24
Category: Ministry of Finance(財政部)
1.Promulgated on February 17, 1943.
2.Article 6 Amended and Promulgated on October 13, 1943.
3.Amended and Promulgated on April 16, 1946.
4.Amended and Promulgated on April 1, 1948.
5.Article 101 Amended and Promulgated on May 14, 1948.
6.Article 4, Article 5, Article 128, Article 146, Article 156, and Article158 amended and promulgated on September 7, 1949.
7.Article 4, Article 5, Article 128, Article 146~156, and Article 158 amended and promulgated on June 21, 1950.
8.Amended and Promulgated on December 23, 1955.
9.Amended and Promulgated on January 29, 1963.
10.Article 14, Article 17, Article 88, Article 89, Article 92, Article 105, and Article 111 amended and promulgated on December 30, 1968.
11.Article 4 and Article 37 amended and promulgated, Article 31 and Article 43 deleted on December 31, 1970.
12.Article 4, Article 24, Article 70, Article 71, Article 88, Article 89, and Article 114 amended and promulgated, and Article 31-1, Article 43-1 added by Presidential Decree Tai-tung-1 No. 845 on December 30, 1971.
13.Article 2, Article 4, Article 8, Article 14, Article 17, Article 21, Article 25, Article 32, Article 36, Article 69, Article 72, Article 73, Article 75, Article 76, Article 79, Article 88, Article 89, Article 92, Article 97, Article 100, Article 102, Article 105, and Article 108 amended and promulgated, and Article 17-1, Article 71-1, Article 76-1, Article 82-1, Article 100-1, Article 107-1, and Article 110-1 added by Presidential Decree Tai-tung-1 No. 926 on December 30, 1972.
14.Article 4, Article 9, Article 14, Article 71-1, and Article 72 amended and promulgated by Presidential Decree Tai-tung-1 No. 5869 on December 29, 1973.
15.Article 17, Article 79, Article 92, Article 105, and Article 108 amended and promulgated by Presidential Decree Tai-tung-1 No. 5932 on December 30, 1974.
16.Article 3, Article 4, Article 7, Article 8, Article 11, Article 14, Article 17, Article 24, Article 25, Article 31-1, Article 33, Article 37, Article 41, Article 44, Article 51, Article 67, Article 71, Article 71-1, Article 76-1, Article 83, Article 84, Article 88, Article 89, Article 97, Article 106, Article 110, Article 111, Article 114, Article 116, Article 117, and Article 120 amended and promulgated, and Article 82, Article 82-1, Article 87 , and Article 107-1 deleted by Presidential Decree No. 0332 on January 30, 1977.
17.Article 3, Article 4, Article 14, Article 17, Article 25, Article 33, Article 36, Article 67, Article 70, Article 79, Article 88, Article 89, Article 98, Article 107, Article 109, Article 112, Article 114, Article 125, and the name of Section 1, Chapter 4 , Article 98-1 and Article 100-2 added, and Article 115 deleted by Presidential Decree Tai-tung-1 No. 0354 on January 19, 1979.
18.Article 11 amended and promulgated by Presidential Decree No. 1675 on April 4, 1979.
19.Article 37 amended and promulgated, and Article 51-1 added by Presidential Decree Tai-tung-1 No. 3032 on June 18, 1979.
20.Article 4, Article 14, Article 17, Article 42, Article 49, Article 61, Article 85, Article 107, Article 123 amended and promulgated, and Article 12, Article 31-1, Article 96, Article 125 deleted by Presidential Decree Tai-tung-1 No. 7425 on December 30, 1980.
21.Article 4, Article 14, Article 17, Article 18, Article 38, Article 83, Article 103, and Article 120 amended and promulgated, and Article 83-1 added by Presidential Decree Tai-tung-1 No. 7807 on December 30, 1982.
22.Article 14, Article 17, Article 25, Article 36, and Article 49 amended and promulgated by Presidential Decree Tai-tung-1 No. 7189 on December 30, 1983.
23.Article 17, Article 92, and Article 118 amended and promulgated, and Article 73-1 added by Presidential Decree Hua-tzung-1 No. 6900 on December 30, 1984.
24.Article 4, Article 33, Article 89, Article 111, and Article 117 amended and promulgated, and Article 17-2 added by Presidential Decree Hua-tzung-1 No. 6534 on December 30, 1985.
25.Article 4 and Article 17 amended and promulgated by Presidential Decree Hua-tzung-1 No. 4249 on December 30, 1987.
26.Article 4~6, Article 13, Article 15, Article 17, Article 17-1, Article 37~39, Article 49, Article 67~69, Article 71, Article 77, Article 79, Article 83, Article 89, Article 92, Article 100-2, Article 104~107, Article108, Article 111, Article 112, Article 114, and Article 116 amended and promulgated, Article 4-1 added, and Article 70 and Article 109 deleted by Presidential Decree Hua-tzung-1 No. 7143 on December 30, 1989.
27.Article 5 amended and promulgated by Presidential Decree Hua-tzung-1 No. 6911 on December 30, 1991.
28.Article 17 and Article 126 amended and promulgated, and Article 5-1 added by Presidential Decree Hua-tzung-1 No. 0477 on February 5, 1993.
29.Article 117 deleted by Presidential Decree Hua-tzung-1 No. 3703 on July 30, 1993.
30.Article 4 and Article 17 amended and promulgated by Presidential Decree Hua-tzung-1 No. 0566 on January 27, 1995.
31.Article 14, Article 42, Article 71, Article 76-1, Article 88, Article 89, Article 100, and Article 100-1 amended and promulgated, Article 3-1, Article 17-3, Article 66-1, Article 66-2, Article 66-3, Article 66-4, Article 66-5, Article 66-6, Article 66-7, Article 66-8, Article 66-9, Article 73-2, Article 102-1, Article 102-2, Article 102-3, Article 102-4, Article 108-1, Article 110-2, Article 114-1, Article 114-2, and Article 114-3 added by Presidential Decree Hua-tzung-1 No. 8600281700 on December 30, 1997.
32.Article 4, Article 14, Article 73-1, Article 88, and Article 89 amended and promulgated, and Article 4-2 and Article 125-1 added by Presidential Decree Hua-tzung-1 No. 8700122130 on June 20, 1998.
33.Article 17, Article 89, and Article 111 amended and promulgated by Presidential Decree Hua-tzung-1 No. 8800026330 on February 9, 1999.
34.Article 17, Article 114, Article 126 amended and promulgated by Presidential Decree Hua-tzung-1 No. 8900311030 on January 3, 2001.
35.Article 3-2~3-4, Article 4-3, Article 6-1, Article 6-2, Article 89-1, Article 92-1, and Article 111-1 added and promulgated, Article 56 deleted, and Article 123 and Article 126 amended by Presidential Decree Hua-tzung-1 No. 9000116070 on June 13, 2001.
36.Article 67, Article 68, Article 71, Article 72, Article 100-2, Article 102-2, Article 102-4 and Article 108 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09100017040 on January 30, 2002.
37.Article 80 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09200006870 on January 15, 2003.
38.Article 15, Article 17, and Article 126 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09200116590 on June 25, 2003.
39.Article 17 and Article 126 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09400212551 on December 28, 2005, and shall come into force retroactively on January 1, 2005.
40.Article 18, Article 19, Article 76-1, Article 104, and Article 105 deleted and promulgated, and Article 14, Article 21, Article 24, Article 66-9, Article 76, Article 88, Article 89, Article 111, Article 121, Article 123, and Article 125-1 amended by Presidential Decree Hua-tzung-1 No. 09500075621 on May 30, 2006.
41.Article 17 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09500087061 on June 14, 2006.
42.Article 14-1, Article 24-1, and Article 24-2 added and promulgated by Presidential Decree Hua-tzung-1 No. 09600088001 on July 11, 2007.
Article 108 and Article 108-1 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09600088011 on July 11, 2007.
43.Article 14, Article 33, and Article 126 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09600179021 on January 2, 2008.
44.Article 5-1, Article 17, and Article 126 amended and promulgated by Presidential Decree Hua-tzung-1 No.09700282061 on December 26, 2008.
45.Article 39 amended and promulgated by Presidential Decree Hua-tzung-1 No.09800014571 on January 21, 2009.
46.Issuance of Decree Hua-tzung-1 No. 09800097651 by the President on 22 April 2009.
The amendments to Article 14, Article 14-1, Article 24, Article 24-1, Article 66-3, Article 71, Article 73-2, Article 88, Article 89, Article 89-1, Article 92, Article 94 and Article 100 of the Income Tax Act have been promulgated.
47.Issuance of Decree Hua-tzung-1 No. 09800129131 by the President on 27 May 2009.
The amendments to Article 3-1, Article 5, Article 20, Article 24-3, Article 44, Article 51, Article 54, Article 59, Article 64, Article 65, Article 67, Article 69, Article 71, Article 75, Article 77, Article 79, Article 80, Article 88, Article 89, Article 100-2, Article 106, Article 108, Article 110, Article 111-1, Article 114, Article 114-2 and Article 126 of the Income Tax Act have been promulgated.
48.Issuance of Decree Hua-tzung-1 No. 09900150571 by the President on 15 June 2010.
The amendments to Article 5 and Article 126 of the Income Tax Act have been promulgated.
49.Articles 4, 17and 126 amended and promulgated by Presidential Decree Hua-tzung-1 No.10000010141 on January 19, 2011.
50.Article 24-4, Article 43-2 added and promulgated, Article 3-4, Article 24, Article 44, Article 66-6, Article 81, and Article 114-3 amended by Presidential Decree Hua-tzung-1 No. 10000016611 on January 26, 2011.
51.Article 17 amended and promulgated by Presidential Decree Hua-tzung-1 No.10000246131 on November 9, 2011.
52.Article 89, Article 92, Article 92-1,and Article 102-1 amended and promulgated by Presidential Decree Hua-tzung-1 No. 10000297891 on January 4, 2012.
53.Article 4-1, Article 14-2, Article 14-3, Article 88, Article 89 and Article 126 amended and promulgated by Presidential Decree Hua-tzung-Yi No. 10100177751 on August, 8 2012.
54.Article 17 amended and promulgated by Presidential Decree Hua-tzung-Yi No. 10100269281 on December 5, 2012.
55.Article 14-2, Article 88, and Article 89 amended and promulgated by Presidential Decree Hua-tzung-Yi No. 10200131111 on July 10, 2013.
56.Article 94-1, Article 102-1, and Article 126 amended and promulgated by Presidential Decree Hua-Tzung-Yi No.10300000621 on January 8, 2014.
57.Article 5, Article 14, Article 17, Article 66-4, Article 66-6, Article 71, Article 73-2, Article 75, Article79, Article 108, Article 110, and Article 126 amended and promulgated by Presidential Decree Hua-tzung-Yi No. 10300085101 on June 4, 2014.
58.Article 14-2 amended and promulgated by Presidential Decree Hua-tzung-Yi No. 10400002071 on January 14, 2015.
59.Article 15 amended and promulgated by Presidential Decree Hua-tzung-Yi No. 10400005611 on January 21, 2015.
60.Amendment to Article 126 and addendums to Articles 4-4, 4-5, 14-4, 14-5, 14-6, 14-7, 14-8, 24-5, 108-2, and 125-2 of the Income Tax Act are promulgated via Presidential Decree Hua-tzung-Yi No. 10400073881 on 24 June 2015.
61.Article 4-1, 14-2, and 126 amended and promulgated by Presidential Decree Hua-tzung-Yi No. 10400140891 on December 2, 2015.
62.Addendums to Articles 17-4,43-3,43-4 and amendment to Articles 126 of the Income Tax Act are promulgated via Presidential Decree Hua-tzung-Yi No. 10500080981 by the President on 27 July 2016.
63.Amendment to Article 112 of the Income Tax Act were promulgated via Presidential Decree Hua-tzung-Yi No. 10600073281 on June 14, 2017.
64.Article 5, Article 14, Article 14-3, Article 15, Article 17, Article 24, Article 42, Article 66-9, Article 71, Article 75, Article 76, Article 79, Article 88, Article 89, Article 89-1, Article 92, Article 100, Article 102-1, Article 106, Article 108, Article 110, Article 114-1, Article 114-2, Article 114-3, Article 126 amended and promulgated, Article 114-4 added, and Article 3-1, Article 66-1, Article 66-2, Article 66-3, Article 66-4, Article 66-5, Article 66-6, Article 66-7, Article 66-8, Article 73-2, Article 100-1, and the name of Section 5, Chapter 3 by Presidential Decree Hua-tzung-Yi No. 10700015201 on 7 February 2018.
Amendment to partial articles and addendums to Articles 114-4 of the Income Tax Act were promulgated via Presidential Decree Hua-tzung-Yi No. 10700015201 on 7 February 2018.
65.Article 14, Article 17, Article 126 amended and promulgated by Presidential Decree Hua-tzung-Yi No. 10800075041 on July 24, 2019.