Article 9 The amount of the balance of the basic tax in excess of the regular income tax paid in accordance with Paragraph 1 of Article 4, and the additional tax paid as determined by the collection authority after its assessment and investigation, may be
Article 9 The amount of the balance of the basic tax in excess of the regular income tax paid in accordance with Paragraph 1 of Article 4, and the additional tax paid as determined by the collection authority after its assessment and investigation, may be
第九条(差额得计入股东可扣抵税额帐户)营利事业依第四条第一项规定自行缴纳基本税额与一般所得税额之差额，及经稽徵机关调查核定增加之缴纳税额，均得依所得税法第六十六条之三规定，计入当年度股东可扣抵税额帐户馀额；其计入日期为缴纳税款日。