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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 the Management, Utilization, and Taxation of Repatriated Offshore Funds
Article 10
Content:
For the funds that have not been withdrawn pursuant to Paragraph 1 of Article 7 and Paragraph 1 of Article 8 hereof and the funds that have been deposited back into the segregated foreign exchange deposit account pursuant to Paragraph 2 of Article 7 and Paragraph 2 of Article 8 hereof, apart from the amount that may be utilized freely pursuant to Paragraph 1 of the preceding article, one-third of such funds may be withdrawn upon the elapse of five full years after the date of being deposited into the segregated foreign exchange deposit account pursuant to Paragraph 1 of Article 6 hereof; another one-third of the funds may be withdrawn upon the elapse of six full years, and the remaining one-third of the funds may be withdrawn upon the elapse of seven full years.

Where the funds as referred to in the preceding paragraph are not withdrawn according to regulations or are used for purposes other than the approved investment, or have been pledged, provided as security, or otherwise decreased in value thereof, the account-handling bank shall, upon the occurrence of any of the above-referenced events, calculate the pre-tax value of such funds according to the applicable tax rate specified under Paragraph 2 of Article 6 hereof, withhold tax from the funds at the 20% tax rate, convert the tax amount withheld into New Taiwan Dollars at the prevailing foreign exchange rate on that day, and pay the tax withheld to the national treasury and complete the filing in accordance with Article 12 hereof; the amount of the tax already paid on such pre-tax value in accordance with Paragraph 2 of Article 6 hereof may be deducted.
 Update:2019-11-14

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