Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals Article 5
A foreign specialist professional meeting the requirements set forth in the preceding two Articles shall, when filing his/her annual income tax return for the applicable taxable year pursuant to Paragraph 1, Article 71 or Article 71-1 of the Income Tax Act and meeting the requirements set forth in Article 22 of the Act and these Regulations, apply to the tax authorities for the tax incentives under Article 22 of the Act for that taxable year by filing an application in the prescribed format and submitting the following required documents. If the application is not filed in the prescribed format before the expiration of the filing period for the income tax return of the applicable taxable year, the tax incentives shall not apply:1.If the foreign specialist professional is an applicant pursuant to Paragraph 1, Article 3 herein:(1)The supporting document of the first-time residence approval in the State for the purpose of work; if there is a situation set forth in the first sentence of Paragraph 5, Article 3 herein, the supporting document showing the previous approval not related to the engagement of the professional work is required.(2)A photocopy of the approved employment of a foreign specialist professional issued by the Ministry of Labor or by the Ministry of Education.(3)An employment contract or other supporting document showing that the employment engaged in professional work is related to the recognized specific expertise.(4)If there is a situation set forth in Paragraph 4, Article 3 herein, the supporting documents showing the timing of the application for the approved employment of a foreign specialist professional, the timing of any other approved employment, and that he/she engages in the same professional work under the same employment contract are required.2.If the foreign specialist professional is an applicant pursuant to Paragraph 2, Article 3 herein:(1)The supporting document of the first-time residence approval in the State for the purpose of work; if there is a situation set forth in the first sentence of Paragraph 5, Article 3 herein, the supporting document showing the previous approval not related to the engagement of the professional work is required.(2)A photocopy of the Employment Gold Card.(3)An employment contract or other supporting document showing that the employment engaged in professional work is related to the recognized specific expertise.(4)If there is a situation set forth in Paragraph 4, Article 3 herein, the supporting documents showing the timing of the application for the Employment Gold Card, the timing of any other approved employment, and that he/she engages in the same professional work under the same employment contract are required.3.If the foreign specialist professional is an applicant pursuant to Paragraph 3, Article 3 herein:(1)The supporting document of the first-time residence approval in the State for the purpose of work; if there is a situation set forth in the first sentence of Paragraph 5, Article 3 herein, the supporting document showing the previous approval not related to the engagement of the professional work is required.(2)The relevant supporting document of having specific expertise as set forth in Article 2, issued by the central competent authorities. However, if a foreign specialist professional has obtained permanent residency approved by the National Immigration Agency, Ministry of the Interior pursuant to Paragraph 3, Article 18 of the Act, and submits the Alien Permanent Resident Certificate for verification of recognized specific expertise, the required document shall be exempted.(3)An employment contract or other supporting document showing that the employment engaged in professional work is related to the recognized specific expertise.If a foreign specialist professional is unable to obtain the approved employment of FSP or the Gold Card before the expiration of the application period specified in the preceding Paragraph due to the circumstances set forth in Paragraph 4, Article 3 or other reasons not attributable to him/her, he/she shall, within one month from the date of obtaining the approved employment of FSP or the Gold Card, apply to the tax authorities for the tax incentives under Article 22 of the Act in the prescribed format and with the required supporting documents in accordance with the preceding Paragraph. Any application not submitted in the prescribed format before the expiration of such period is not eligible for the tax incentives.If any of the documents required to be submitted by a foreign specialist professional pursuant to the preceding two Paragraphs are deficient and are not supplemented or corrected within the prescribed period after notification by the tax authorities, or are supplemented or corrected but remain deficient, the application shall not be accepted.When reviewing the application mentioned under Paragraph 1 and Paragraph 2, the tax authorities may seek opinions and assistance from the central competent authorities if they have any doubts regarding whether or not the foreign specialist professional's engagement in professional work in the State is related to his/her specific expertise.
中文原文 外國特定專業人才減免所得稅辦法第5條
符合前二條規定之外國特定專業人才應於依所得稅法第七十一條第一項或第七十一條之一規定辦理符合本法第二十二條及本辦法規定要件之各該課稅年度綜合所得稅結算申報時，按規定格式及檢附下列文件向稅捐稽徵機關申請適用本法第二十二條租稅優惠；未於各該課稅年度綜合所得稅結算申報期間屆滿前依規定格式申請，不得適用：
一、依第三條第一項規定申請者：
（一）因工作而首次核准在我國居留之證明文件。
如有第三條第五項前段規定情形，應檢附前經核准居留原因非屬從事專業工作之相關證明文件。
（二）勞動部或教育部核發之外國特定專業人才聘僱（工作）許可文件影本。
（三）從事與其經認定之特殊專長相關之專業工作聘僱合約或其他足資證明之文件。
（四）如有第三條第四項規定情形，應檢附足資證明外國特定專業人才聘僱（工作）許可文件及其他聘僱（工作）許可文件申請時點，及以同一聘僱合約從事同一專業工作之文件。
二、依第三條第二項規定申請者：
（一）因工作而首次核准在我國居留之證明文件。
如有第三條第五項前段規定情形，應檢附前經核准居留原因非屬從事專業工作之相關證明文件。
（二）就業金卡影本。
（三）從事與其經認定之特殊專長相關之專業工作聘僱合約或其他足資證明之文件。
（四）如有第三條第四項規定情形，應檢附足資證明就業金卡及其他聘僱（工作）許可文件申請時點，及以同一聘僱合約從事同一專業工作之文件。
三、依第三條第三項規定申請者：
（一）因工作而首次核准在我國居留之證明文件。
如有第三條第五項前段規定情形，應檢附前經核准居留原因非屬從事專業工作之相關證明文件。
（二）中央目的事業主管機關核發依第二條認定具有特殊專長之證明文件。
但其屬依本法第十八條第三項規定經內政部移民署許可永久居留，經檢附外僑永久居留證供查詢確認具特殊專長，免附。
（三）從事與其經認定之特殊專長相關之專業工作聘僱合約或其他足資證明之文件。
外國特定專業人才因第三條第四項規定情形或其他不可歸責之事由，致無法於前項申請期間屆滿前取得外特專許可或金卡者，應自取得外特專許可或金卡之日起算一個月內，依前項規定格式及應檢附文件向稅捐稽徵機關申請適用本法第二十二條租稅優惠；未於期限屆滿前依規定格式申請者，不得適用。
外國特定專業人才依前二項規定應檢附之資料如有缺漏，經稅捐稽徵機關通知限期補正，屆期未補正或補正未完全者，稅捐稽徵機關應不予受理。
稅捐稽徵機關於審查第一項及第二項申請時，如對外國特定專業人才在我國從事之專業工作是否與其經認定之特殊專長相關有疑義，得洽請中央目的事業主管機關提供意見協助認定。
一、依第三條第一項規定申請者：
（一）因工作而首次核准在我國居留之證明文件。
如有第三條第五項前段規定情形，應檢附前經核准居留原因非屬從事專業工作之相關證明文件。
（二）勞動部或教育部核發之外國特定專業人才聘僱（工作）許可文件影本。
（三）從事與其經認定之特殊專長相關之專業工作聘僱合約或其他足資證明之文件。
（四）如有第三條第四項規定情形，應檢附足資證明外國特定專業人才聘僱（工作）許可文件及其他聘僱（工作）許可文件申請時點，及以同一聘僱合約從事同一專業工作之文件。
二、依第三條第二項規定申請者：
（一）因工作而首次核准在我國居留之證明文件。
如有第三條第五項前段規定情形，應檢附前經核准居留原因非屬從事專業工作之相關證明文件。
（二）就業金卡影本。
（三）從事與其經認定之特殊專長相關之專業工作聘僱合約或其他足資證明之文件。
（四）如有第三條第四項規定情形，應檢附足資證明就業金卡及其他聘僱（工作）許可文件申請時點，及以同一聘僱合約從事同一專業工作之文件。
三、依第三條第三項規定申請者：
（一）因工作而首次核准在我國居留之證明文件。
如有第三條第五項前段規定情形，應檢附前經核准居留原因非屬從事專業工作之相關證明文件。
（二）中央目的事業主管機關核發依第二條認定具有特殊專長之證明文件。
但其屬依本法第十八條第三項規定經內政部移民署許可永久居留，經檢附外僑永久居留證供查詢確認具特殊專長，免附。
（三）從事與其經認定之特殊專長相關之專業工作聘僱合約或其他足資證明之文件。
外國特定專業人才因第三條第四項規定情形或其他不可歸責之事由，致無法於前項申請期間屆滿前取得外特專許可或金卡者，應自取得外特專許可或金卡之日起算一個月內，依前項規定格式及應檢附文件向稅捐稽徵機關申請適用本法第二十二條租稅優惠；未於期限屆滿前依規定格式申請者，不得適用。
外國特定專業人才依前二項規定應檢附之資料如有缺漏，經稅捐稽徵機關通知限期補正，屆期未補正或補正未完全者，稅捐稽徵機關應不予受理。
稅捐稽徵機關於審查第一項及第二項申請時，如對外國特定專業人才在我國從事之專業工作是否與其經認定之特殊專長相關有疑義，得洽請中央目的事業主管機關提供意見協助認定。