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經濟部;財政部民國114年11月27日經產字第11451033650號;台財稅字第11404671720號
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修正「公司或有限合夥事業投資智慧機械與第五代行動通訊系統及資通安全產品或服務抵減辦法」，名稱並修正為「公司或有限合夥事業投資智慧機械與第五代行動通訊系統與資通安全人工智慧產品或服務及節能減碳抵減辦法」
MINISTRY OF ECONOMIC AFFAIRS; MINISTRY OF FINANCE Order is hereby given, for the amendment of "Regulations Governing Application of Tax Credits for Corporate or Limited Partnership in Smart Machines, 5th Generation Mobile Networks and Cyber Security Products or Services", and the renaming of the Regulations as "Regulations Governing Application of Tax Credits for Corporate or Limited Partnership Investment in Smart Machines, 5th Generation Mobile Networks, Cyber Security and Artificial Intelligence Products or Services, and Energy Conservation and Carbon Reduction" (amended regulations have come into force on 1st, January 2025 and will remain in effect until 31st, December 2029)
