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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 the Place of Effective Management
Article 4
Content:
Where a foreign profit-seeking enterprise makes application of Article 43-4 of the Income Tax Act, such enterprise shall provide related information to evidence that its place of effective management is in the Republic of China with the documents specified below, and shall decide on its own discretion to appoint the domestic resident or responsible person of the domestic profit-seeking enterprise making significant management decisions to act as such foreign profit-seeking enterprise's responsible person in the Republic of China (hereinafter "responsible person"), and shall apply for recognition of the tax authorities of the domestic resident's registered household, or of the domestic profit-seeking enterprise's registered place. Within one month following the approval of the tax authority, the foreign profit-seeking enterprise shall file for registration of the place of effective management at the tax authority of the domestic resident's registered household, or of the domestic profit-seeking enterprise's registered place, and such registration shall take effect on either the filing date or registration date of the applicant's own choice. Once the date is selected, it shall not be changed. Where the registration of the place of effective management is not filed within the prescribed time limit, the place of effective management shall take effect from the date following the end of the one-month period:
1.Incorporation documents under foreign law, including name of the company, business address, business items, capital amount, roster and domiciles of directors, all of which shall be attested by an overseas agency of the Republic of China or by other organizations recognized by the Government of the Republic of China of the place where the foreign profit-seeking enterprise is incorporated. 
2.An organization chart of the foreign profit-seeking enterprise.
3.Financial reports or financial statements of the current and last fiscal years.
4.Basic information and domiciles of directors and high-ranking managers of the current and last fiscal years.
5.Directors' and shareholders' meeting minutes of the current and last fiscal years.
6.An undertaking of the responsible person of the domestic resident or domestic profit-seeking enterprise making significant management decisions, in which the person undertakes to file the tax return, settle tax payment, withhold income tax, and submit and issue withholding certificates and dividend vouchers.
 Update:2018-04-24

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