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 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)

6. 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)

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 Post-Management 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 Post-Management Requirement (Tax Incentive Limitation Law 搂29-3鈶�)

 

Please check the attached link for details.