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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 3
Content:
Where an individual opts to assess tax on his(her) offshore funds to be repatriated under this Act, and if the individual’s application is approved to repatriate the offshore funds within the specified time period, the individual will not be required to pay the income basic tax and the individual income tax under Subparagraphs 1 and 6, Paragraph 1, Article 12 of the Income Basic Tax Act and Paragraph 1, Article 24 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area. Once an option is made, it cannot be reversed.

Regarding the income tax, which is paid on the offshore funds of the individual as referred to in the preceding paragraph in accordance with the tax laws of the source jurisdiction of such funds, the rules regarding crediting such tax paid against the taxes payable prescribed by Paragraph 1, Article 13 of the Income Basic Tax Act and Paragraph 1, Article 24 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area shall not apply.

Where a profit-seeking enterprise opts to assess tax on its investment income derived from an offshore invested enterprise to be repatriated under this Act, and if the enterprise’s application is approved to repatriate the said income within the specified time period, the enterprise will not be required to pay the profit-seeking enterprise income tax and the income basic tax under Paragraph 2, Article 3 of the Income Tax Act, Paragraphs 1 and 2, Article 24 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area, and Subparagraph 10, Paragraph 1, Article 7 of the Income Basic Tax Act. Once an option is made, it cannot be reversed.

Regarding the income tax, which is paid on the investment income derived from an offshore invested enterprise of the enterprise as referred to in the preceding paragraph in accordance with the tax laws of the source jurisdiction of such income, the rules regarding crediting such tax paid against the taxes payable prescribed by Paragraph 2, Article 3 of the Income Tax Act and Paragraphs 1 and 2, Article 24 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area shall not apply.
 Update:2019-11-14

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