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171
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47
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97
實質法規
1
§159,II,1
3
§159,II,2
23
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No
Date
Title
1.
2026.05.13
CH
外國營利事業收取製造業技術服務業與發電業之權利金及技術服務報酬免納所得稅案件審查原則
EN
Directions Governing Reviews of Applications for Exemption from
Income Tax
on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries
2.
2026.04.22
CH
電子發票實施作業要點
EN
Directions for the Implementation of Electronic Uniform Invoices Operations
3.
2026.03.02
CH
外國特定專業人才減免所得稅辦法
EN
Regulations Governing Reduction and Exemption of
Income Tax
of Foreign Specialist Professionals
4.
2025.12.26
CH
所得稅法
EN
Income Tax
Act
5.
2025.12.23
CH
個人於網路發表創作或分享資訊課徵綜合所得稅作業規範
EN
Operation Directions on the Levy of
Income Tax
on Individuals Who Publish Creative or Informational Content Online
6.
2025.12.03
CH
財政收支劃分法
EN
Act Governing the Allocation of Government Revenues and Expenditures
7.
2025.10.03
CH
促進民間參與公共建設法之重大公共建設範圍訂定及認定原則
EN
Principles for the Stipulation and Determination of the Scope of Major Infrastructure Projects for the Act for Promotion of Private Participation in Infrastructure Projects
8.
2025.06.10
CH
財政部暨所屬機關及地方稅稽徵機關應用公路監理資訊管理要點
EN
Regulations Governing the Use and Management of Highway Supervision Information by the Ministry of Finance, Its Subordinate Agencies, and Local Tax Collection Authorities
9.
2025.04.08
CH
適用所得稅協定查核準則
EN
Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income
10.
2025.03.21
CH
財政收支劃分法
EN
Act Governing the Allocation of Government Revenues and Expenditures
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