When a profit-seeking enterprise files its income tax return within the deadline stipulated in Paragraph 1 of Article 71 of the Income Tax Act, it shall disclose relevant information in the prescribed format and provide the following documents:

1. The organizational charts of the profit-seeking enterprise and its related parties, and the amounts and holding ratios of the shares or capital of the profit-seeking enterprise and its related parties as of the annual closing date.

2. The financial statements of a controlled foreign company shall cover the same accounting period as the profit-seeking enterprise's annual income tax return under the Income Tax Act, and shall be audited and certified to by a Certified Public Accountant from the controlled foreign company's country or jurisdiction, or from the Republic of China. However, if a profit-seeking enterprise can provide any document sufficient to prove the authenticity of the financial statements of the said controlled foreign company, and such document is validated by the tax authority where the profit-seeking enterprise is located, such documents may replace the financial statements that have been audited and attested to by a Certified Public Accountant as prescribed above. If the profit-seeking enterprise is unable to provide such documents before the prescribed deadline, it shall state the reasons and apply for an extension to provide such documents to the tax authority before the filing deadline of the annual income tax return; the maximum extension period is six months and can be granted only once.

3. The statement of loss deductions of the past ten years of the controlled foreign company.

4. Statement of recognized investment income from the controlled foreign company (including deductions of the actual distributed dividends or surplus earnings of the controlled foreign company, and the deductions of the balance of the recognized investment income of the controlled foreign company cumulative up to the disposal date, to be calculated based on the disposal ratio).

5. A profit-seeking enterprise that applies for the provisions of Paragraph 3 of the preceding article shall provide the tax payment certificates issued by the tax authorities of the source jurisdictions. However, if the source jurisdiction is Mainland Area, the said tax payment certificates shall be authenticated by the institutions or private organizations as stipulated in Article 7 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area.

6. Documents of shareholders' consents or minutes of shareholders' meetings of the controlled foreign company’s invested enterprises.

7. Certification documents of capital reduction for loss compensation, merger, bankruptcy, or liquidation of the invested enterprises of the controlled foreign company. However, documents originating from the Mainland Area shall be authenticated by the institutions or private organizations as stipulated in Article 7 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area.

The profit-seeking enterprise shall prepare the following documents and provide them to the tax authority within one month from the next day of the delivery date of a written investigation letter. If the profit-seeking enterprise is unable to provide such documents before the prescribed deadline, it shall state the reasons and apply for an extension to provide such documents to the tax authority before the said deadline; the maximum extension period is one month and can be granted only once:

1. Details of the changes of the shareholding of the profit-seeking enterprise and its related parties.

2. Financial statements of the invested enterprises in non-low-tax jurisdictions.

3. Documents proving that the controlled foreign company complies with the Subparagraph 1 of Paragraph 2 of Article 5.

4. For a profit-seeking enterprise who chooses to apply the calculation methods specified in Paragraphs 1 to 4 of Article 7, such enterprise shall provide an audit report on the holding, measurement, and disposition of financial instruments of the controlled foreign company and the report shall be audited by a Certified Public Accountant from the controlled foreign company's country or jurisdiction, or from the Republic of China.

If a profit-seeking enterprise fails to disclose and provide the relevant documents prescribed in the preceding two paragraphs, the tax authority shall assess its investment income based on available information.

If a profit-seeking enterprise refuses to provide the documents prescribed in Paragraphs 1 and 2 herein, the tax authority shall handle such matter in accordance with Article 46 of the Tax Collection Act.