Under Paragraph 3 of Article 89, Paragraph 1 of Article 92, and Article 92-1, an organization, institution, school, enterprise, bankrupt estate, professional practitioner, withholder, and trustee of a trust deed, that shall issue exemption certificates, withholding certificates and other relevant certificates and has submitted such certificates to the tax collection authority-in-charge within the deadline, shall be exempt from issuing the certificates to the taxpayers if such certificates meet the following conditions:
1.The taxpayer is an individual residing in the territory of the Republic of China, a profit-seeking enterprise having permanent establishment in the territory of the Republic of China, organization, institution, professional practitioner, or trustee of a trust deed.
2.The data on such certificates has been included in the content of income provided for the taxpayers by the tax collection authorities during the period for the filing of the income tax return.
3.Other situations prescribed by the MOF.
Those who are exempt from preparing and issuing the certificates to taxpayers according to the provisions of the preceding paragraph, shall still prepare and issue the certificates to taxpayers upon their request.