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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 9
Content:
An individual or a profit-seeking enterprise may, within the limit of 5% of the funds after the deduction of the tax under Paragraph 3 of Article 6 hereof, freely withdraw and utilize the funds in the segregated foreign exchange deposit account.

If the tax authority discovers that the funds withdrawn pursuant to the preceding paragraph have been used to purchase real estate or beneficiary securities issued or delivered in accordance with the Clauses of the Real Estate Securitization Act within five years from the deposit of such funds into the segregated foreign exchange deposit account, the tax authority shall make a supplementary assessment pursuant to the rules below on the pre-tax value of such funds calculated based on the applicable tax rate specified under Paragraph 2 of Article 6 hereof; the amount of the tax already paid on such pre-tax value in accordance with Paragraph 2 of Article 6 hereof may be deducted:
1. if the funds concerned are in New Taiwan Dollars, the pre-tax amount thereof shall be subject to a 20% tax rate;
2. if the funds concerned are in a foreign currency, the pre-tax amount thereof shall be subject to a 20% tax rate, and the tax payment shall be converted into New Taiwan Dollars at the buying rate quoted at the closing of the spot exchange market by the Bank of Taiwan on the first working day of the year in which the tax authority makes the supplementary assessment (if the spot buying rate is not available, the cash buying rate shall apply).
 Update:2019-11-14

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