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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Regulations Governing Application of Agreements for the Avoidance of Double Tax
Article 17
Where a resident of the other Contracting State derives income from ROC sources, other than those provided in the proceeding four articles, and is entitled to a reduced tax rate or exemption in accordance with the provisions of the DTA, such person shall submit the Resident Certificate issued by the tax authority of the other Contracting State along with other relevant documents and apply to the tax collection authority-in-charge where the payer of such income is located for approval. Where the income is subject to withholding tax under Article 88 of the Income Tax Act, the tax collection authority-in-charge shall, when issuing the approval, simultaneously notify the tax withholder of the reduction or exemption from the withholding.
The aforementioned resident of the other Contracting State, when in accordance with the Income Tax Act that such resident shall file the annual income tax return or file a tax return and make tax payment, may submit the documents provided in the preceding paragraph for the application of the DTA while filing the tax return. The tax collection authority-in-charge shall determine the amount of income which is entitled to the reduced tax rate or exemption.

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