The enforcement rules of this Act, the tabulation of minimum estimated service life in years of fixed assets, and the tabulation of depletion rates of assets subject to depletion shall be prescribed by the MOF.

Except as otherwise provided by law, all forms of applications, registrations, books and certificates herein specified shall be prescribed by the MOF.

The term "the prevailing bank interest rate" shall refer to the fixed interest rate of postal savings for a one-year time deposit.

Where there are special provisions in income tax agreements signed by the Republic of China with a foreign country, such special provisions shall prevail.

(Deleted)

A worker who was employed by an employer to do work, received wages and paid taxes on the pension, retirement pay, severance pay, and old-age pension not covered by insurance benefits received by him/her after Aug 1, 1984 and before amendment and implementation of this Act, may apply for a refund of overpaid tax within five years after amendment and implementation of this Act and shall not apply for such refund again if he/she failed to apply for it within the time limit. The refundable amount of tax approved by the concerned tax authority shall be refunded together with interest accrued thereon calculated on a daily basis for the period from the date of payment thereof by the taxpayer to the date of issuance of a national treasury check for the refunded amount at the fixed interest rate of postal savings for a one-year time deposit on the day when the refundable amount was paid.
A tax refund based on provisions in the preceding paragraph that is paid within five years before amendment and implementation of this Act shall be applied for by the taxpayer concerned; however, if said five-year period is exceeded, the taxpayer shall submit concrete supporting evidence when filing an application.

The tax revenue from the income tax referred to in Articles 14-4 through 14-8 and Article 24-5 of this Act, after deducting the redistribution from the central government to the local governments, shall be used for expenditures of housing policy and long-term social care services, in accordance with budgetary procedures. Regulations for distribution and use of the tax revenue shall be prescribed by the MOF in conjunction with the Ministry of Interior, and the Ministry of Health and Welfare.

This Act shall come into force from the date of its original promulgation provided with the conditions, however, that the text of Article 17 amended and promulgated on December 28, 2005, shall come into force retroactively on January 1, 2005; the text in Category 9, Paragraph 1 of Article 14, amended and promulgated on January 2, 2008, shall come into force on January 1, 2008; and the text of Article 17 amended and promulgated on December 26, 2008, shall come into force retroactively on January 1, 2008. The text in Paragraph 2 of Article 5 amended and promulgated on May 27, 2009, and the text in Paragraph 5 of the same article amended on and promulgated on June 15, 2010, shall come into force in fiscal year 2010. The texts of Subparagraphs 1 and 2, Paragraph 1 of Article 4, and Item 4, Subparagraph 1, Paragraph 1 of Article 17 amended and promulgated on January 19, 2011, shall come into force on January 1, 2012. The articles amended and promulgated on August 8, 2012, shall come into force on January 1, 2013. The articles amended and promulgated on June 24, 2015, shall come into force on January 1, 2016. The articles amended and promulgated on December 2, 2015, shall come into force on January 1, 2016. The articles amended and promulgated on July 24, 2019, shall come into force retroactively on January 1, 2019. The articles of this Act amended on April 9, 2021, shall come into force on July 1, 2021.
The effective date of the promulgations made on June 13, 2001, January 8, 2014, and July 27, 2016, shall be decided by the Executive Yuan. The articles amended on June 4, 2014, shall come into force in fiscal year 2015, with the exception that the texts of Articles 66-4, 66-6, and 73-2, amended and promulgated on June 4, 2014, shall come into force from the date of January 1, 2015.
The articles of this Act amended and promulgated on February 7, 2018, shall come into force retroactively on January 1, 2018; however, the texts of Article 5, Article 66-9, Article 71, Article 75, Article 79, Article 108, and Article 110 shall come into force in fiscal year 2018, and the text of Article 73-2 shall come into force from the date of January 1, 2019.