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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 11
Content:
The account-handling bank shall, commencing on the date on which the funds are deposited into the segregated foreign exchange deposit account, submit to the tax authority having jurisdiction over the registered domicile of the individual or the registered place of business of the profit-seeking enterprise, a report for recordation by the end of every January, stating the management and utilization of the funds deposited by the individual or profit-seeking enterprise in the segregated foreign exchange deposit account, the segregated trust account, and the segregated securities discretionary account in accordance with the preceding five articles during the preceding year.

The format of the report to be submitted to the tax authority for recordation, as referred to in the preceding paragraph, shall be prescribed separately by the competent authority.

If the account-handling bank fails to comply with Paragraph 1, the tax authority having jurisdiction over the registered domicile of the individual or the registered place of business of the profit-seeking enterprise shall issue a notice to the account-handling bank, requiring it to rectify such failure within fifteen days following the delivery of the notice; the FSC shall also receive a copy of such notice.
 Update:2019-11-14

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