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Legislative History

Title: Income Basic Tax Act CH
Announced Date: 2005-12-28
Amended Date: 2021-01-27
Category: Ministry of Finance(財政部)
1.Promulgated by Presidential Decree No. Hua-Zong-I-Yi 09400212601 on December 28, 2005
2.Article 3, Article 5, Article 7, Article 8, Article 10, Article 12, Article 15-1 and Article 18 were amended and promulgated by Presidential Decree Hua-Zong-I-Yi No. 10100177761 on August 8, 2012
3.Amendments to Articles 3, 13, 14, 18 and addendum to Article 12-1 were promulgated by Presidential Decree Hua-Zong-I-Yi No. 10600056431 on May 10, 2017.
4.Articles 12 and 18 of the Income Basic Tax Act were amended and promulgated by Presidential Decree Hua-Zong-I-Jing No.11000006931 on January 27, 2021.

Note: In case of any discrepancy between the English version and the Chinese text of this Act, the Chinese text shall govern.