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 6
Content:
Within one month of receiving the approval letter from the tax authority, the individual or the profit-seeking enterprise shall open a segregated foreign exchange deposit account at the account-handling bank and remit the offshore funds or the investment income derived from an offshore invested enterprise into such account. Each approved application requires the opening of a separate segregated foreign exchange deposit account. If the applicant is unable to complete the repatriation within the specified period of time, the applicant shall apply for an extension of up to one month with the tax authority before the expiration of the specified period.

On the day the offshore funds and/or the investment income derived from an offshore invested enterprise are remitted into the segregated foreign exchange deposit account as referred to in the preceding paragraph, the account-handling bank shall withhold tax payable at the tax rates prescribed below on the repatriated amount in foreign currency, and then convert the tax withheld from foreign currency into New Taiwan Dollars at the prevailing foreign exchange rate on such day before paying such tax withheld to the national treasury and completing the filing process in accordance with Article 12 hereof:
1. 8% on any amount for which the application under this Act is filed within one year from the enactment of this Act and is repatriated within the specified period of time;
2. 10% on any amount for which the application under this Act is filed within one year from the day following the one-year anniversary of this Act and is repatriated within the specified period of time.

The funds remitted into the segregated foreign exchange deposit account by an individual or a profit-seeking enterprise, after deducting the tax payment referred to in the preceding paragraph, shall be managed and utilized in accordance with Articles 7 to 10 hereof.

Where the funds remitted into the segregated foreign exchange deposit account, as referred to in Paragraph 1, are in two or more currencies, the withholding of tax payable therefrom and the management and utilization thereof shall be based on the different currencies and in accordance with the preceding two paragraphs.
 Update:2019-11-14

Back Home TOP
:::
列印
置頂