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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 26
The resident of the ROC shall submit the tax payment certificate issued by the tax authority of the other Contacting State when applying for a foreign tax credit in accordance with the provisions for elimination of double taxation under the DTA. The certificate shall record the taxable year, items, amount of tax payable, tax rate, and the tax payment. The limitation and the calculation method of foreign tax credits shall be in accordance with the DTA, the Income Tax Act, the Income Basic Tax Act, and relevant laws and regulations.
Where the income derived from the other Contracting State is subject to the exemption or the limited tax rate in that State in accordance with the provisions of the DTA, but no application has been made for the exemption or the reduction of such income, the overpaid foreign tax credit on such income may not be claimed to offset the tax payable in the ROC.

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