Chapter 1 General Principles ﹝§1﹞
Section 1 General Provisions ﹝§1﹞
Section 2 Definitions ﹝§7﹞
Chapter 2 Consolidated Income Tax ﹝§13﹞
Chapter 3 Profit-Seeking Enterprise Income Tax ﹝§18﹞
Section 1 Registration ﹝§18﹞
Section 2 Account Books, Vouchers and Accounting ﹝§21﹞
Section 3 Profit-seeking enterprise Income Amount ﹝§24﹞
Section 4 Evaluation of Assets ﹝§44﹞
Section 5 Shareholder Deductible Tax Account ﹝§66﹞
Section 6 Taxation on Undistributed Surplus Earnings ﹝§66﹞
Chapter 4 Assessment & Collection Procedure ﹝§67﹞
Section 1 Provisional Payment ﹝§67﹞
Section 2 Annual Income Tax Return ﹝§71﹞
Section 3 Investigation ﹝§80﹞
Section 4 Withholding of Tax ﹝§88﹞
Section 5 Payment of Tax ﹝§98﹞
Section 6 Declaration of Surplus Earnings ﹝§102﹞
Chapter 5 Reward and Penalty ﹝§103﹞
Chapter 6 Supplementary Provisions ﹝§121﹞