Home >> News & Publications >> Newsletter

Newsletter

搜尋

  • 年度搜尋:
  • 專業領域:
  • 時間區間:
    ~
  • 關鍵字:

EXTENSION OF PERIOD FOR TAX LOSS CARRY FORWARDS TO TEN YEARS


Dennis Yu/Josephine Peng

Before the recent amendment to Article 39 of the Income Tax Act, the period for tax loss carry forwards for profit-seeking enterprises was five years.   On 6 January 2009, the Legislative Yuan passed the proposed amendment submitted by the Executive Yuan on extending the period for tax loss carry forwards to 10 years.

回上一頁