In the case where a private institution participating in a major infrastructure project has satisfied the terms of the scope of major infrastructure projects of the Act for its actual investments, has started operations of such project and has reported the positive taxable income derived from the project when filing its profit-seeking enterprise income tax return, such institution shall submit the following documents to the Ministry of Finance to apply for exemption from profit-seeking enterprise income tax within six months from the day after the date of filing such income tax return. In the case that the private institution reported no taxable income derived from the project when filing its profit-seeking enterprise income tax return and afterward the positive taxable income derived from the project was determined by the tax collection authority, such institution shall submit the following documents to the Ministry of Finance to apply for exemption from profit-seeking enterprise income tax within six months from the day after the date of receiving the notice of assessment of tax:
1.　Photocopies of company registration documents.
2.　Documents issued by the authority-in -charge approving the participation of the private institution in the major infrastructure project.
3.　Photocopies of the certificate of permission to operate issued by the authority-in-charge of the major infrastructure project.
4.　A certificate issued by the authority-in-charge of the major infrastructure project after adequate examination to confirm that the major infrastructure project falls within the scope eligible for tax exemption as provided under Paragraph 1, Article 3 of the Act. The certificate shall explicitly include the name, identification number, and address of the private institution, the date of application, the category of the major infrastructure project, the way under which the private institution is participating in the major infrastructure project, the date of the approval of the participation of the major infrastructure project by the authority-in-charge, the date of the starting of operation, the terms and the date of the projects falling within the stipulations of the scope of major infrastructure projects of the Act eligible for major infrastructure under the Act, categories of tax-exempt income, and the amount of actual investment (excluding the actual amount of investment in land).
5.　A private institution participating in a major infrastructure project shall submit a photocopy of the profit-seeking enterprise income tax return filing receipt if the positive taxable income was reported by such institution when filing its profit-seeking enterprise income tax return; or a photocopy of the notice of assessment of profit-seeking enterprise income tax if no taxable income was reported by such institution when filing its profit-seeking enterprise income tax return and afterward the positive taxable income was determined by the tax collection authority. In both above-mentioned cases, the calculation sheet of the taxable income of the major infrastructure project shall be submitted.
6.　A list of machinery, equipment and primary buildings of the major infrastructure project issued by the authority-in-charge of the major infrastructure project after adequate examination. The list shall explicitly include the name, functions, purposes, and sources of the machinery and equipment, as well as the time of release from factories, date of purchase or import, volume, price, and the construction cost breakdowns evidencing the cost incurred in the procurement of the primary buildings of the major infrastructure project. The machinery, equipment or primary buildings above-mentioned shall mean those purchased or constructed before or on the ending day of the “year with taxable income”.
Private institutions shall apply for the certificate and the list of machinery, equipment and primary buildings of the major infrastructure project as referred to in Subparagraphs 4 and 6 of the preceding paragraph to the authority-in-charge before the deadline for filing the income tax return of the “year with taxable income” if the positive taxable income was reported by itself when filing its profit-seeking enterprise income tax return, or within three months from the day after the date of receiving the notice of assessment of profit-seeking enterprise income tax if no taxable income was reported by the private institution itself when filing its profit-seeking enterprise income tax return and afterward the positive taxable income was determined by the tax collection authority. The authority-in-charge shall issue such certificate and list within three months from the day after the date of application and notify the Taxation Agency of the Ministry of Finance and the tax collection authority where the private institution is located.