Regulations Governing Financial Assistance to Encourage Business Entrepreneurs to Invest in Countries Having Diplomatic Relations with the Republic of China (Taiwan) Article 3
Business entrepreneurs may apply to Taiwan’s Embassies or Consulates every year for financial assistance for expenditures from the previous fiscal year by submitting documents from businesses that fall under the categories of investment as stipulated in Article 2 and that prove payment of any of the following: salaries for local employees, rent for either plant facilities, offices or land, and interest on loans. After verification and evaluation by Taiwan’s Embassies or Consulates as to the diplomatic benefit of the investments, applications shall be forwarded, along with comments on the business’s operational situation and labor-management relations from the relevant local government’s industrial, commercial and labor agencies, to MOFA for review.The documents stipulated in the preceding paragraph include the business owner’s national ID card, a business registration certificate or business license, approval or reference letter from the Ministry of Economic Affairs, an investment plan, a company establishment permit from the target country, shareholder certificates and other related documents requested by MOFA. Applications for the types of financial assistance listed below require additional documentation, verified by a Certified Public Accountant, as indicated:1. Local employee salaries: employment contracts, proof of salary payment and proof of pension fund payment.2. Rent of plant facilities, offices or land: rental contracts and proof of rental payments.3. Interest on loans: a loan contract, proof of loan remittance, and proof of loan balance and interest payment.Any of the aforementioned documents that are obtained outside of Taiwan should be notarized by a local notary and verified by Taiwan’s Embassy or Consulate in the country of issuance. English or Chinese translations of the documents should also be provided.The investment plan mentioned in Paragraph 2 above shall include the investment’s background and goals, main operations, methods of plan execution and business operation, the origin of capital raised, the background of principal shareholders and the ownership structure of the target business.
中文原文 鼓勵業者赴有邦交國家投資補助辦法第3條
業者得檢附相關證明文件，就符合前條規定事業所僱用之當地國員工薪資、廠房設備或營業處所或土地租金、融資利息，每年均得就上述各項費用向駐外使領館提出上一年之全年支出補助申請。
駐外使領館於查證及評估其外交效益後，依駐在國政府工商及勞工等相關主管部門對業者營運情形及勞資關係之意見函，轉報外交部審查。
前項相關證明文件除業者身分證明文件、公司營利事業登記證或營業執照、經濟部核准或備查函、投資計畫書、當地國公司設立許可、持股證明及其他經外交部要求之相關證明文件外，應依申請補助項目檢附下列經公認會計師簽證內容屬實之查核報告書：
一、申請僱用當地國員工薪資補助者，應檢附僱用契約書、薪資給付證明及勞退基金給付證明。
二、申請廠房設備或營業處所或土地租金補助者，應檢附廠房或營業處所或土地租賃契約及租金給付證明。
三、申請融資利息補助者，應檢附借貸契約、銀行撥款證明、融資餘額證明及利息給付證明。
前項當地國公司設立許可、持股證明及經公認會計師簽證之文件如係自國外取得者，應經當地國公證人公證及我國駐外使領館驗證，並提供中譯版或英譯版文件備審。
第二項投資計畫書內容包括計畫背景及目標、主要營運項目、計畫執行及營運方式、資金籌措來源、主要股東背景資料及標的企業股權結構。
駐外使領館於查證及評估其外交效益後，依駐在國政府工商及勞工等相關主管部門對業者營運情形及勞資關係之意見函，轉報外交部審查。
前項相關證明文件除業者身分證明文件、公司營利事業登記證或營業執照、經濟部核准或備查函、投資計畫書、當地國公司設立許可、持股證明及其他經外交部要求之相關證明文件外，應依申請補助項目檢附下列經公認會計師簽證內容屬實之查核報告書：
一、申請僱用當地國員工薪資補助者，應檢附僱用契約書、薪資給付證明及勞退基金給付證明。
二、申請廠房設備或營業處所或土地租金補助者，應檢附廠房或營業處所或土地租賃契約及租金給付證明。
三、申請融資利息補助者，應檢附借貸契約、銀行撥款證明、融資餘額證明及利息給付證明。
前項當地國公司設立許可、持股證明及經公認會計師簽證之文件如係自國外取得者，應經當地國公證人公證及我國駐外使領館驗證，並提供中譯版或英譯版文件備審。
第二項投資計畫書內容包括計畫背景及目標、主要營運項目、計畫執行及營運方式、資金籌措來源、主要股東背景資料及標的企業股權結構。