Where any of the construction and operation equipment or technologies, or the pollution control equipment or technologies, or the research instruments, equipment, instrumentals and/or professional application software which are procured by a private institution entitled to the investment credit benefit under these Regulations is under any of the following circumstances, the said private institution shall make supplemental payment(s) to the tax collection authority for the profit-seeking enterprise income tax previously deducted, and shall concurrently pay the interest accruable on such deducted income tax for the period from the day following the filing date of its profit-enterprise income tax return for the applicable taxable year till the payment date of the foregoing supplemental income tax at the same daily interest rate adopted by the Chunghwa Post Co., Ltd.(中華郵政股份有限公司) for application to the one-year time deposit account:

1. In the case that the construction and operation equipment or the construction and operation technology, or the pollution control equipment and/or the pollution control technology can not be completely installed or used before the scheduled date, and no application for extension of time limit, with proper reason indicated, is filed with the authority-in-charge and forwarded in due process to the tax collection authority before the deadline, 

2. In the case that the construction and operation equipment or construction and operation technology or the pollution control equipment or pollution control technology has been sublet, leased, or resold to another person, rejected, auctioned, scrapped, stolen, withdrawn by another person, or the original purpose of application thereof has been changed, or is being used by a person other than the applicant within three (3) years from the date following the delivery date thereof; or

3. In the case that the instruments and equipment or the instrumental and professional application software purchased in the current year solely for research and development purposes has been sublet, leased, or resold to another person, rejected, scrapped or used not exclusively by the research and development unit within three (3) years from the date following the purchase date thereof.

The provisions set out in the preceding paragraph shall not apply if the scrapping process referred to Sub-paragraphs 2 and 3 of the preceding paragraph is due to force majeure such as earthquake, storm, flood, drought, plagues of insects, fires, wars, etc.

Where any equipment, technology or instrument is scrapped under the provisions set forth in Sub-paragraphs 2 and 3 of Paragraph 1 as a result of any cause of force majeure, a list of loss and damages and relevant supporting documents shall be submitted, within 15 days from the day following the date of the occurrence of such disaster, along with an application to be filed with the competent tax collection authority for its information and its conductance of a site survey provided, however, that if such procedure for the reporting of damage can not be effected within the said deadline, an application for extension of the reporting deadline may be filed prior to the expiration of the initial deadline under the condition that the duration of such extended deadline shall not exceed 15 days, and that only one request for the extension is permitted.