1. Introduce New Integrated Investment Tax Credit Scheme: Rebuild Investment Tax Credit Scheme
(New enactment of Tax Incentive Limitation Law 搂24 and repeal of Tax Incentive Limitation Law 搂5路25路25-4路25-5路25-7)

2. Ease Investment Tax Credit Requirements for New Growth-Engine Technology Commercialization Facilities
(Tax Incentive Limitation Law 搂25-5, Enforcement Decree of the Tax Incentive Limitation Law 搂22-9)

3. Include SME鈥檚 Outsourcing Cost for Patent Study and Analysis in Qualified Expenditures for R&D Tax Credits
(Enforcement Decree of the Tax Incentive Limitation Law Attachment 6)

4. Extend Tax Credit Carryforward Period
(Tax Incentive Limitation Law 搂144鈶�)

5. Extend Net Operating Loss (鈥淣OL鈥�) Carryforward Period
(Corporate Income Tax Law 搂13, 搂76-13, Individual Income Tax Law 搂45)

6. Extend Foreign Tax Credit Carryforward Period and Allow Deduction for Unused Foreign Tax Credits
(Corporate Income Tax Law 搂57, Individual Income Tax Law 搂57)

7. Extend Applicable Period of Tax Credits for Increasing Wages
(Tax Incentive Limitation Law 搂29-4)

8. Extend Applicable Period of Tax Credits for Middle-Sized Enterprises and SMEs Re-employing Career-Interrupted Women
(Tax Incentive Limitation Law 搂29-3鈶�)

9. Extend Applicable Period of Tax Credits for Middle-Sized Enterprises and SMEs Converting Temporary Employees to Full-Time Employees and Rationalize Follow-on Requirement
(Tax Incentive Limitation Law 搂30-2鈶�)

10. Extend Applicable Period of Tax Credits for Middle-Sized Enterprises and SMEs for Wages Paid to Employees Returning from Childcare Leave and Rationalize Follow-on Requirement
(Tax Incentive Limitation Law 搂29-3鈶�)

 

Please check the attached link for details.