◎ Public agencies or groups without going through the dissolution and liquidation of the current accounts declared.
[News] Ministry of Finance in Yuanlin Yuanlin Regional IRS tax collection represented, education, culture, public welfare, charitable organizations or groups, because there is no dissolution of the tax authorities shall apply the provisions of the current accounts and the liquidation of the declaration, although its disposal of surplus property after the dissolution of compliance "educational and cultural charity institution or organization exempt from income tax applicable standards" in Article 2, paragraph 1, paragraph 3: "Zhang Cheng Zhongming given after the organ or body to dissolve, the remaining property shall be attributable to the organ or body location of the community, government authorities or designated authority or body, but in accordance with its established for the purpose of, or according to their relationship is established according to the decree, the remainder of the home after the dissolution of the existing provisions, too by the consent of the Treasury, is not limited by the provisions of this paragraph. "should be identified and handled according to law.
If you have any questions about the above description, you can use the free service phone 0800-000321 or contact area on the IRS website (URL: http: //www.ntbca.gov.tw) Click pages phone, which will be dedicated to the your service.
