Article 13 The amount of basic tax of an individual shall be the amount of basic income as calculated in accordance with the preceding article with a deduction of NT$6,000,000 and then multiplied by the tax rate of twenty percent.
Article 13 The amount of basic tax of an individual shall be the amount of basic income as calculated in accordance with the preceding article with a deduction of NT$6,000,000 and then multiplied by the tax rate of twenty percent.
第十三条(个人扣除额之计算调整及公告方式)个人之基本税额，为依前条规定计算之基本所得额扣除新台币六百万元后，按百分之二十计算之金额。