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If companies intend to apply for R&D investment tax credits, where can related information and application forms be found?

  • Published at: 2020-01-17 00:00
  • Last modified at: 2020-12-28 17:49

1. General companies should apply for R&D investment tax credits in accordance with the Regulations Governing the Application of Tax Credits for Corporate or Limited Partnership R&D Expenditures. If companies are in the manufacturing industry or related technical service industry, they may download related information and application forms from the website of the Industrial Development Bureau (home page->Application->Regulations Governing Application of Investment Tax Credits to Corporations Participating in Research and Development).

2. If companies are small and medium enterprises in the manufacturing industry or related technical service industry, they should apply for R&D investment tax credits for small and medium enterprises in accordance with the Regulations Governing the Reduction of Expenditures for Small and Medium Enterprises Research and Development as Investment and may download related information and application forms from the website of the Industrial Development Bureau (home page->Application->Regulations Governing the Reduction of Expenditures for Small and Medium Enterprises Research and Development as Investment).

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