進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds
Article 13
Content:
Where an individual or a profit-seeking enterprise has made the investment pursuant to Paragraph 1 of Article 7 hereof, and if a certificate of completion has been applied for with and issued by the MOEA, the individual or profit-seeking enterprise shall, within six months following the receipt of the certificate of completion issued by the MOEA, file an application for tax refund with the tax authority having jurisdiction over the registered domicile of the individual or the registered place of business of the profit-seeking enterprise by submitting the following documents:
1. a tax refund application form;
2. the certificate of completion issued by the MOEA;
3. the documents demonstrating that the applicable taxes have been paid in accordance with Paragraph 2 of Article 6 hereof.

The tax refund, as referred to in the preceding paragraph, shall be 50% of the amount of tax paid under Paragraph 2 of Article 6 hereof for the portion of the investment that has been completed by the individual or the profit-seeking enterprise.
 Update:2019-11-14

Back Home TOP
:::
列印
置頂