Overview
IMPORTANT NOTE
Explanation of the Issue and the Corrected Article Numbers in the Assignment
In the assignment, there is a mistake in the article numbers mentioned in Questions 3 and 4. This may cause confusion for students when looking for the correct answers.
The professor clarified that students should not rely on the article numbers mentioned in the questions** but rather focus on the content of the questions and find the correct article in the slides.
---
Detailed Issue:
Question 3 in the Assignment:
Issue:
The question asks about **Nondeductible Expenses** and refers to **Article 10** of the Executive Regulations of the Income Tax Law.
However, after reviewing the slides, **Article 10 actually discusses "Exempted Income" and not "Nondeductible Expenses."**
**Correction:**
The correct article that explains **Nondeductible Expenses** is **Article 13, not Article 10**.
**So, the correct article number for this question should be Article 13.**
---
Question 4 in the Assignment:
Issue:
The question asks about **Exempted Income** and refers to **Article 7** of the Executive Regulations.
However, after reviewing the slides, **Article 7 actually discusses "Tax Rates" and not "Exempted Income."**
Correction:
The correct article that explains *Exempted Income* is *Article 10, not Article *.
So, the correct article number for this question should be Article 10.
---
Final Correction Summary:
For Question 3 (Nondeductible Expenses): The article mentioned in the assignment (Article 10) is incorrect. The correct article is Article 13.
For Question 4 (Exempted Income): The article mentioned in the assignment (Article 7) is incorrect. The correct article is Article 10.
Students should ignore the article numbers written in the assignment and instead focus on the content of the questions to find the appropriate article in the slides.