進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations Governing Application of Agreements for the Avoidance of Double Tax
Chapter 3【Application of Tax Reduction and Exemption】 Article 13
Content:
Where an enterprise of the other Contracting State derives business profits which are taxable according to the domestic law, and is entitled to a reduced rate or exemption in accordance with the provisions for business profits under the DTA, that enterprise shall, according to the provisions of the applicable DTA, submit the Resident Certificate issued by the tax authority of the other Contracting State, relevant documents which prove the enterprise has no PE within the territory of the ROC or does not carry on its business through a PE within the territory of the ROC, and relevant documents providing information of the income, and apply to the tax collection authority-in-charge where the payer of such income is located for approval. Where the income is subject to withholding tax under Article 88 of the Income Tax Act, the tax collection authority-in-charge shall, when issuing the approval, simultaneously notify the tax withholder of the reduction of or exemption from the withholding tax.
The aforesaid enterprise, when in accordance with the Income Tax Act that such enterprise shall file the annual income tax return by its fixed place of business located within the territory of the ROC or file a tax return and make tax payment by its business agent, may submit the documents in the preceding paragraph for the application of the DTA while filing the tax return. The tax collection authority-in-charge shall determine the amount of income which is entitled to the reduced tax rate or exemption.
 Update:2018-04-23

Back Home TOP
列印
gotop