Tax and Customs Laws & Regulations

Income Tax Act

Articles 14, 21, 24, 66-9, 76, 88, 89, 111, 121, 123, and 125-1 amended and promulgated, and Articles 18, 19, 76-1, 104 and 105 deleted, on May 30, 2006.

Article 17 amended and promulgated on June 14, 2006.

The English version of the following revisions are currently in translation:

Articles 14-1, 24-1, and 24-2 newly adopted and promulgated and Articles 108 and 108-1 amended and promulgated on July 11, 2007.

Customs Law

The English version of the following revisions are currently in translation:

Article 103 amended and promulgated on May 5, 2004..

Value-added and Non-value-added Business Tax Act

Article 11 amended and promulgated and Article 8-2 deleted on June 22, 2005.

Article 8 amended and promulgated on February 3, 2006.

Enforcement Rules of Value-added and Non-value-added Business Tax Act

Article 11 amended and promulgated on December 13, 2006.

Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products

The English version of the following revisions are currently in translation:

Articles 1, 5 through 8, 10, 18, 21, 22, 33, and 35 amended and promulgated on March 3, 2005.

Articles 14, 17, 21, 30, and 31 amended and promulgated on March 30, 2007.

Regulations Governing Customs Bonded Factories

The English version of the following revisions are currently in translation:

Articles 1, 4, 6, 8 through 10, 20, 33, 34, 40, 41, 46 through 48, 51 through 54, 56, 57, and 60 amended and promulgated on December 24, 2004.

Article 22 amended and promulgated on April 14, 2005.

Articles 11, 16, 33, 34, 36, 37, 39, 40, 42 through 44, 46 through 48, 50 and 54 amended and promulgated, Articles 33-1 and 40-1 newly adopted and promulgated, and Article 3 deleted on August 31, 2007

Regulations Governing the Establishment and Management of Bonded Warehouses

The English version of the following revisions are currently in translation:

Articles 1, 4, 11, 12, 17, 21, 26, 28, 29, 36, 41, 45, 49, 55, and 56 through 59 amended and promulgated on January 17, 2005.

Articles 4 through 6, 8, 9, 17, 23 through 26, 28, 29, 36, 38, 60, and 65 amended and promulgated on June 28, 2006.

(Updated November 2007)

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