New tax regulations directly impacting corporate balance sheets, cash flow statements, and overall financial structures have entered into force as of the second half of 2026. These updates have reshaped exemption limits, particularly regarding participation shares, real estate sales gains, R&D deductions, and investment incentive projects.
Important Note: To fully benefit from corporate tax exemptions, tracking the relevant gains in statutory books and special fund accounts under equity liabilities is strictly required.
Under the 2026 amendments, exemption ratios for real estate and participation shares held in corporate assets have been revised:
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