Amendment of Statute For Industrial Innovation adds Article 10-1

The amendment applies to the Statute For Industrial Innovation. Article 10-1 adds that those expenditures incurred by a company or limited partnership to invest on new smart machinery for self-use or introduce 5th generation wireless systems related new hardware, software, technology or technical service may be credited against profit-seeking enterprise income tax payable. (1 provision, p.2-3)

Source: The Legislative Yuan Republic of China