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法律與法規命令

Tax Act:
The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects
Article 5
Content:
For any private institutions eligible for the application of tax credit under these Regulations, the procurement of equipment and technology for self use shall be pursuant to the following deadlines and procedures:
1.The procured equipment or technology shall be delivered within five years starting from the date the construction or operation plan for a major infrastructure project is approved by the authority in charge. In the event that delivery cannot be made within the time limit due to special circumstances, an application for extension of the time limit, within the time limit with reasons clearly indicated, may be filed with the authority in charge of the major infrastructure project for forwarding to the central competent authority in charge for confirmation and proceeding to the Ministry of Finance in due process for approval.
2.An application for issuance of a tax credit certificate shall be filed with the authority in charge of the major infrastructure project within six months from the day after the delivery date. The scheduled date of installation or date of use of the equipment for construction or operation, or pollution control procured for self use shall be indicated in the letter of application.
3.While filing income tax return of the profit-seeking enterprise with the tax collection authority, a private institution shall provide the tax credit certificate under the preceding subparagraph, copies of the original voucher evidencing the procurement cost incurred, and if there are the primary buildings of the projects, the construction cost breakdowns, for the assessment of the investment credit against income tax.
The date of delivery under Subparagraph 1 of the preceding paragraph shall be decided as follows:
1.For any purchase of foreign-made equipment, it shall be the date of the arrival of the shipment at the port of entry to the Republic of China; or, if such foreign-made equipment is procured by an agent, distributor, trader or leasing company on behalf of the purchaser, the date that the shipment arrives at the business place of the private institution.
2.For any purchase of domestic-made equipment, it shall be the date that the shipment arrives at the business place of the private institution. However, in the case of equipment for pollution control that requires civil engineering, electrical engineering or pipe work, the date of completion of such work.
3.Purchase of primary buildings of the projects:
i.For any purchase through buying from others, it shall be the date of the registration of ownership; or, if there is no need for such purchase to be registered, the date of the acquisition by the private institution.
ii.For any purchase through constructiion by itself, it shall be the date of the usage license issued by the competent authority of the construction; or, if it is not required to issue the usage license, the day of the completion date recorded on the documents of the construction issued by the authority in charge.
iii.For any purchase through construction by others, it shall be the date of the acquisition by the private institution when the construction is actually completed; or, if there is no sufficient information as to knowledge of the date above-mentioned, the date of the issuance of the usage license by the competent authority of the construction; or, if it is not required to issue the usage license, the completion date recorded on the documents of the construction issued by the authority in charge.
4.In the case where an application for issuance of a “whole set” certificate is filed with the authority in charge in which different delivery dates of equipment are united as one set, the delivery date of the “whole set” shall be determined as the delivery date of the last batch of equipment. Such date shall also apply to the case of different orders listed on an ordering certificate as a single batch.
5.For any purchase of technologies from domestic or foreign sources, it shall be the date of payment of the purchase price; or, if the payment is made in installments, the date of payment of the first installment; or, if it is an inseparable part of the system, the date shall be determined according to the preceding subparagraph.
The feature of “whole set” and “technology which is an inseparable part of the system” under Subparagraphs 4 and 5 of the preceding paragraph shall correspond with the following rules:
1 For any item of equipment or technology, such item shall be used for the same public infrastructure and correlative to the function necessary to achieve the completion of the provision of services.

2. For any item of any equipment or technology which has to operate in co-ordination with other items in order to function. Any single item can not complete the original function by itself.

In the case where an application for the issuance of a “whole set” certificate is required, the private institution shall file with the authority in charge within six months from the day after the delivery date of the first batch of equipment or technology or the date of promulgation of these Regulations for assessment; when the assessment is made, the private institution shall not apply to the authority in charge for alteration of the assessment.
A private institution participating in a major infrastructure project may divide the construction or operation into different phases by approval of the authority in charge at the time when the actual investments of the private institution at all phases reach a half of the terms of the scope of the major infrastructure projects of the Act, and be allowed to be eligible for tax benefit of the Regulations in every phase, respectively.
Equipment or technology shall be attributed to the phases of construction or operation by the purposes of purchase when different phases under the preceding paragraph are overlapping.
The authority in charge shall notify the Taxation Agency of the Ministry of Finance of the date of the approval of the construction or operation plan for major infrastructure projects, and also any revision to such date when tax credit certificates or “whole set” certificates under Subparagraph 2 of the Paragraph 1, and/or Subparagraphs 4 and 5 of Paragraph 2 are issued. A copy of the aforementioned notification shall also be sent to the tax collection authority.
 Update:2018-04-24

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