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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Regulations Governing Application of Agreements for the Avoidance of Double Tax
Article 14
Content:
Where an enterprise of the other Contracting State derives profits from the operation of ships or aircraft in international traffic in the territory of the ROC and is entitled to a reduced rate or exemption in accordance with the provisions for shipping and air transport under the DTA, that enterprise shall submit the Resident Certificate issued by the tax authority of the other Contracting State or the relevant documents which prove the place of effective management of the enterprise is located in the territory of the other Contracting State, along with relevant documents corresponding to the relevant provisions of the DTA, 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 in 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.
Visitor:1  Update:2018-04-23

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