When an individual files their income tax return or basic income tax return within the deadline stipulated in Paragraph 1 of Article 71 of the Income Tax Act, the individual shall disclose relevant information in the prescribed format and provide the following documents:

1. The organizational charts of the individual and their related parties, and the amounts and holding ratios of the shares or capital of the individual and their related parties as of December 31 of the taxable year.

2. The financial statements of a controlled foreign company shall cover January 1 to December 31 of the current year, 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 an individual 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 of the individual's registered domicile, such documents may replace the financial statements that have been audited and attested to by a Certified Public Accountant as prescribed above. If the individual is unable to provide such documents before the prescribed deadline, the individual 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 calculated income from profit-seeking activities 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 calculated income from profit-seeking activities of the controlled foreign company cumulative up to the transaction date, to be calculated based on the transaction ratio).

5. An individual 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.

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 individual 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 individual is unable to provide such documents before the prescribed deadline, they 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 individual and their 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 an individual who chooses to apply the calculation methods specified in Paragraphs 1 to 4 of Article 7, such individual 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 an individual fails to disclose and provide the relevant documents prescribed in the preceding two paragraphs, the tax authority shall assess the individual’s income from profit-seeking activities based on available information.

If an individual 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.