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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 Accrued Income from Controlled Foreign Company for Profit-Seeking Enterprise
Article 8
Content:
When a profit-seeking enterprise files for a tax return, it shall disclose relevant information on a prescribed form, and shall provide the following documents:
1.The organization chart of the profit-seeking enterprise and its related parties, shareholding amounts and ratios of the shares or capital on the settlement date of the annual accounts of the current year.
2.The controlled foreign company's financial statements, which have been audited by a certified public accountant of its country or jurisdiction, or of the Republic of China. However, if the profit-seeking enterprise has any document sufficient to evidence the faithfulness of the controlled foreign company's financial statements, and such document is validated by the tax authority of the place of the profit-seeking enterprise, the document may be provided in lieu of the certified public accountant-audited financial reports.
3.The controlled foreign company's statements for loss deduction of the past ten years.
4.The controlled foreign company's investment income statements (including deductions of the actual distributed dividends or earnings of the controlled foreign company, and the deductions of the recognized investment income balance of the controlled foreign company cumulative to the selling date, to be calculated based on the selling ratio).
5.A profit-seeking enterprise eligible under Paragraph 2 of the preceding Article shall provide the tax authority with the evidence of tax payment issued by the tax authority of the source place, and authenticated by an embassy or consulate of the Republic of China, or an institution designated by the Republic of China, or by an organization or group under Article 7 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area.
6.Shareholders' agreement or shareholders' meeting minutes of the invested enterprise of the controlled foreign company.
7.Documents evidencing capital reduction, loss compensation, merger, bankruptcy, or liquidation of the invested company of the controlled foreign company, having been authenticated by an embassy or consulate of the Republic of China, or an institution designated by the Republic of China, or by an organization or group under Article 7 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area.
The profit-seeking enterprise shall prepare the following documents for the tax authority's inspection and review:
1.Details of the change of shareholding of the profit-seeking enterprise and its related parties.
2.Financial statements of the invested enterprise of a non-low-tax burden country or jurisdiction.
If the profit-seeking enterprise fails to disclose and provide the relevant documents required in the preceding two paragraphs, the tax authority may assess its investment income based on the information found.
If the profit-seeking enterprise refuses to provide the documents required in Paragraph 1 and Paragraph 2 herein, the case shall be handled in accordance with Article 46 of the Tax Collection Act.
 Update:2018-04-24

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