Regulations Governing Application of Agreements for the Avoidance of Double Tax<br> Chapter 6【Issuance of Certificates】 Article 28
The resident of the ROC may apply to the tax collection authority-in-charge for the issuance of a Resident Certificate for the purpose of the application of the DTA in the other Contracting State.
The tax collection authority-in-charge shall issue the Resident Certificate of the taxable year after auditing the information of the applicant and confirming his or her resident status.
With respect to the trust funds regulated by Paragraph 6, Article 3-4 of the Income Tax Act, enterprises engaged in trust funds or securities investment trust funds, authorized by the beneficiaries of the funds, shall submit the list of beneficiaries and apply to the tax collection authority-in-charge where the enterprise is registered for the application of the Resident Certificates of the beneficiaries. The tax collection authority-in-charge shall issue the Resident Certificates according to the classification of the trust fund after auditing the resident status of the beneficiaries. In the case that any of the beneficiaries are non-residents of the ROC, the proportion of the units of the trust fund which are held by the residents of the ROC shall be recorded on the Resident Certificates.