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法律與法規命令

Tax Act:
Regulations Governing Application of Investment Credit to Private Participation in Transportation Infrastructure Projects
Article 5
Content:
The construction and operation equipment or construction and operation technologies, or the pollution control equipment or pollution control technologies purchased for self-use by a private institution to which the investment credit provided for under these Regulations applies shall meet the following requirements:

1. The purchase order(s) shall be placed within two (2) years from the date on which the construction and operation plan of the private institution is approved by the competent authority; and the delivery of the equipment or technologies shall be completed within three (3) years after the date on which the purchase order is placed. In the case that, due to special circumstances, the purchase or delivery fails to meet the prescribed time limit, an application stating therein the reasons for an extension of the said deadlines shall be filed with the Ministry of Transportation and Communications for its referral of such extension application to the Ministry of Finance for approval.
2. An application for issuance of certification documents shall be filed with the Ministry of Transportation and Communications within six (6) months from the day following the delivery date of such equipment. When filing an application for an approval of the application of the investment credit benefit to the construction and operation equipment and pollution control equipment purchased for self-use, the scheduled installation completion date or the scheduled commencement date of use of such equipment shall be indicated in the said application to be filed.
3. The application for income tax deduction shall be filed with the tax collection authority by submitting the certification documents obtained under the preceding item and the original vouchers justifying the purchase costs thereof.

The date on which the purchase order is placed referred to in item 1 of the preceding paragraph shall be identified in accordance with the following rules:

1. For the construction and operation equipment or the pollution control equipment purchased from foreign manufacturers: The date of filing an import permit for such equipment shall be taken as the placement date of the purchase order; or in the absence of such an import permit, then the date of the letter of credit (L/C), the document against payment (D/P), the document against acceptance (D/A) or the exchange settlement certificate which is issued by a bank and sufficient to justify the purchase of such imported equipment shall be taken as the placement date of such foreign made equipment; or in the absence of any of the foregoing certification documents, then the date of shipment or the importation date of such equipment shall serve the purpose. However, if such foreign-made equipment is purchased through a sales agent, distributor, trading company or leasing company, then the date of the purchase agreement or the date of a relevant financing facility agreement shall be taken as the placement date of the purchase order required herein above.
2. For the construction and operation equipment or the pollution control equipment purchased from domestic manufacturers: The date of the purchase agreement or the date of a relevant financing facility agreement shall be taken as the placement date of the purchase order required herein above.
3. For the construction and operation technologies, or the pollution control technologies purchased from domestic and/or foreign sources: The date of the purchase agreement shall be taken as the placement date of the purchase order.
4. For the construction to be purchased as operation facilities: 
(1) For the brand-new construction purchased directly from other person(s): The execution date of the purchase agreement shall be taken as the placement date of such new construction; and for the brand-new construction constructed by a contractor under an investment project initiated by the said private institution participating in a public transportation infrastructure project, the execution date of the building construction agreement shall be taken as the placement date of the purchase order.
(2) Brand-new construction to be constructed by the private institution participating in a public transportation infrastructure project on its own. The date of the construction permit issued by the competent authority shall be taken as the placement date of the purchase order.

The delivery date referred to in Item 1 of the preceding paragraph shall be identified in accordance with the following rules:

1. For the construction and operation equipment or the pollution control equipment purchased from foreign manufacturers: The date of arrival of the shipment of such equipment at the port of entry into the Republic of China shall be taken as the delivery date of such equipment. However, if such foreign-made equipment is purchased through a sales agent, distributor, trading company or leasing company, then the date of arrival of the shipment of such equipment at the business place of the said private institution shall be taken as the delivery date of such equipment.
2. For the construction and operation equipment or the pollution control equipment purchased from domestic manufacturers: The date of arrival of the shipment of such equipment at the business place of the said private institution shall be taken as the delivery date of such equipment. However, if any civil engineering work and water and electricity supply systems installation work are associated with the pollution control equipment purchase project, then the date of completion of such civil engineering work and the water and electricity supply systems installation work shall be taken as the delivery date of such equipment.
3. Where the equipment purchase completion certificate can be applied for only upon completion of purchase of all the equipment under the same transportation infrastructure project: The delivery date of the last batch of equipment shall be taken as the delivery date of such equipment. Where all the equipment required is purchased in a package deal under a same-purchase certificate, the foregoing delivery date identification rule shall apply mutatis mutandis.
4. For the construction and operation technologies or the pollution control technologies purchased: The payment date of the purchase price shall be taken as the delivery date of such technologies; whereas, in the case that the purchase price is paid in installments, then the date of the payment of the first installment shall be taken as the delivery date of such technologies.
5. For the construction purchased as operation facilities:
(1) For the brand-new building(s) purchased from other person(s): The date of completion of the ownership registration of such construction shall be taken as the delivery date thereof; and for the brand-new building(s) constructed by a contractor under an investment project initiated by the said private institution participating in a public transportation infrastructure project, the date on which the building(s) is(are) actually constructed and delivered to the said private institution participating in a public transportation infrastructure project shall be taken as the delivery date of such building(s). Whereas, in the case that the completion date of the construction can not be investigated, then the date of the issuance of the occupation permit of the building(s) by the competent authority shall be taken as the delivery date of such building(s).
(2) For the building(s) constructed by the said private institution participating in a public transportation infrastructure project: The date of issuance of the occupation permit of the building(s) by the competent authority shall be taken as the delivery date of such building(s).

With regard to the case where the equipment purchase completion certificate can be applied for only upon completion of purchase of all the equipment under the same transportation infrastructure project as set forth in Item 3 of the preceding paragraph, such equipment shall refer to the equipment which is purchased under a building or an operation plan approved by the competent authority, and such equipment as is associated with other equipment under the same transportation infrastructure project, and the lack of any such equipment is sufficient to affect the completion of the said transportation infrastructure and the provision of relevant services by such transportation infrastructure; or the equipment must be able to operate jointly with its respective auxiliary equipment before being capable of performing its respective designed function(s).
 Update:2018-04-24

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