Applying for an Advance Ruling under Article 25 of the Income Tax Act
Taiwan Tax
By: Jay Lo
19 Mar 2026Less than a minute
Understanding Taiwan’s Tax Regulations
Contents
Qualifying foreign enterprises may apply for an advance ruling under Article 25 of the Income Tax Act, which allows corporate income tax to be assessed based on a deemed profit percentage.
Advance Ruling under Article 4 of the Income Tax Act
Applying for an Advance Ruling under Article 25 of the Income Tax Act