When an individual calculates and files for the basic income in accordance with Article 12-1 of the Income Basic Tax Act , he/she shall disclose relevant information on a prescribed form, and shall provide the following documents: 
1.The organization chart of the individual and his/her related parties, shareholding amounts and ratios of the shares or capital on December 31 of the current year. 
2.The controlled foreign company's financial statements, which have been audited by a certified public accountant of its country or jurisdiction, or of the Republic of China. However, if the individual has any document sufficient to evidence the faithfulness of the controlled foreign company's financial statements, and such document is validated by the tax authority at the domicile location of the individual, the document may be provided in lieu of the certified public accountant-audited financial reports. 
3.The controlled foreign company's statements for loss deduction of the past ten years. 
4.The controlled foreign company's business income statements (including deductions of the actual distributed dividends or earnings of the controlled foreign company, and the deductions of the recognized business income balance of the controlled foreign company cumulative to the selling date, to be calculated based on the selling ratio). 
5.An individual eligible under Paragraph 2 of the preceding Article shall provide the tax authority with the evidence of tax payment issued by the tax authority of the source place, and authenticated by an embassy or consulate of the Republic of China, or an institution designated by the Republic of China. 
6.Shareholders' agreement or shareholders' meeting minutes of the invested enterprise of the controlled foreign company. 
7.Documents evidencing capital reduction, loss compensation, merger, bankruptcy, or liquidation of the invested company of the controlled foreign company, having been authenticated by an embassy or consulate of the Republic of China, or an institution designated by the Republic of China. 

The individual shall prepare the following documents for the tax authority's inspection and review: 
1.Details of the change of shareholding of the individual and his/her related parties. 
2.Financial statements of the invested enterprise of a non-low-tax burden country or jurisdiction. 

If the individual fails to disclose and provide the relevant documents required in the preceding two paragraphs, the tax authority may assess his/her business income based on the information found. 

If the individual refuses to provide the documents required in Paragraph 1 and Paragraph 2 herein, the case shall be handled in accordance with Article 46 of the Tax Collection Act.