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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 4
Content:
Where an individual opts to assess tax under this Act, the individual shall submit an application and the documents specified below to the tax authority having jurisdiction over the registered domicile of such individual within two years from the enforcement of this Act; applications made past the said time period will not be accepted:
1.An application form specifying the individual's option to assess tax in accordance with this Act;
2.The individual's identification documents; and
3.The documents required by the account-handling bank for performing operational duties concerning money laundering control and counter-terrorism financing.

Where a profit-seeking enterprise opts to assess tax under this Act, the profit-seeking enterprise shall submit an application and the documents specified below to the tax authority having jurisdiction over the profit-seeking enterprise's registered place of business within two years from the enforcement of this Act; applications made past the said time period will not be accepted:
1.An application form specifying the profit-seeking enterprise's option to assess tax in accordance with this Act;
2.The incorporation and registration materials of the profit-seeking enterprise and the offshore invested enterprise concerned;
3.The documents demonstrating that the profit-seeking enterprise has controlling power or a significant influence over the offshore invested enterprise, the offshore invested enterprise's financial statements and the minutes of its shareholders' meeting or board meeting stating the resolution on the distribution of its surplus earnings for the most recent fiscal year; and
4.The documents required by the account-handling bank for performing operational duties concerning money laundering control and counter-terrorism financing.

The minutes of the shareholders' meeting or board meeting of the offshore invested enterprise stating the resolution on the distribution of its surplus earnings for the most recent fiscal year, as referred to in Subparagraph 3 of the preceding paragraph, must be submitted at the latest within one month from the date that the tax authority issues an approval paper document for the application; otherwise, this Act shall not apply.

The format of the application forms as referred to in Subparagraph 1 of Paragraph 1 and Subparagraph 1 of Paragraph 2 shall be prescribed separately by the competent authority.

If any of the documents as referred to in Subparagraphs 2 and 3 of Paragraph 2 is in a foreign language other than English, a Chinese translation thereof should also be submitted.
 Update:2019-11-14

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