The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects Article 12
If any equipment or technology, or instruments/equipment for research purposes exclusively provided to R&D units, with respect to which credit against profit-seeking enterprise income tax has been applied under these Regulations, fall under one of the following conditions, the institution concerned shall pay to the tax collection authority the credited profit-seeking enterprise income tax, plus interest to be calculated on a daily basis at the fixed interest rate of postal savings for a one-year time deposit from the date after the deadline for filing the tax return for the current year to the date of supplemental payment of such tax:1.If the equipment or technologies can not be completely installed or used before the scheduled date, and no application for extension of time limit, with proper reason indicated, is filed with the authority in charge of the major infrastructure projects and forwarded in due process to the tax collection authority before the deadline.2.If any equipment or technology is sublet, leased, resold, returned, auctioned, stolen, reported unserviceable, recalled by others according to Regulations, or its original purposes changed within three years from the date after the delivery date.3.If any instrument or equipment for research purposes exclusively provided to R&D units is sublet, leased, resold, returned, auctioned, stolen, reported unserviceable, recalled by others according to Regulations, or not exclusively used by R&D units within three years from the date after the delivery date.If the instrument or equipment is declared unserviceable as referred to in Subparagraphs 2 and 3 of the preceding paragraph due to force majeure such as earthquakes, storms, floods, droughts, plagues of insects, fires, wars, etc., the institution concerned shall pay to the tax collection authority the credited profit-seeking enterprise income tax, plus interest in the above-mentioned paragraph shall not apply.With regard to equipment, technology, or instruments mentioned in Subparagraphs 2 and 3 of Paragraph 1 declared to be unserviceable due to force majeure events, a checklist of losses with supporting documents shall be submitted within 30 days after such occurrences to the tax collection authority which may then send its staff to conduct investigation. Where the private institution fails to report to the tax collection authority within the period prescribed to request that the aforesaid office conduct an investigation but is able to prove that its losses sustained in the disaster are true by providing sufficient documents, the tax collection authority shall verify the losses by checking such documents.A company where by assignment or merger/consolidation as provided in Articles 10 and 15 of the Statute for Upgrading Industries, or by merger/consolidation, division or acquisition as provided in Article 37 of the Business Mergers and Acquisitions Act, applies for transferring the profit-seeking enterprise income tax credit for equipment and technology to the assignee company, the surviving company or the newly incorporated company after the merger/consolidation, the existing company or the newly incorporated company after the division or the company of acquisition, such transferring of equipment or technology is excluded from the application of Paragraph 1 for the first-mentioned company to pay additional profit-seeking enterprise income tax plus interest.
中文原文 民間機構參與重大公共建設適用投資抵減辦法第12條
依本辦法規定申請抵減營利事業所得稅之設備或技術及專供研究發展單位研究用儀器設備，有下列情形之一者，應向稅捐稽徵機關補繳已抵減之營利事業所得稅款，並自抵減年度營利事業所得稅結算申報屆滿之次日起至繳納之日止，依郵政儲金一年期定期儲金固定利率，按日加計利息，一併徵收：
一、設備或技術預定安裝完成或使用日期截止前仍未安裝完成或使用，且未於該截止日期前，提出正當理由向主辦機關申請展延並經核轉稅捐稽徵機關。
二、設備或技術於交貨之次日起三年內轉借、出租、轉售、退貨、拍賣、失竊、報廢、經他人依法收回或變更原使用目的。
三、專供研究發展單位研究用儀器設備，於購置之次日起三年內轉借、出租、轉售、退貨、拍賣、失竊、報廢、經他人依法收回或非專供研究發展單位使用。
前項第二款及第三款之報廢，係因地震、風災、水災、旱災、蟲災、火災及戰禍等不可抗力之災害所致者，不受前項規定之限制。
第一項第二款及第三款之設備、技術或儀器設備係因不可抗力災害而報廢者，應自災害發生之次日起三十日內，檢具損失清單及證明文件，報請稅捐稽徵機關派員勘查。
未依規定報經稅捐稽徵機關派員勘查，但能提出確實證據證明其損失屬實者，仍應核實認定。
公司依原促進產業升級條例第十條、第十五條規定辦理轉讓或合併，或依企業併購法規定辦理合併、分割或收購並符合同法第三十七條規定，而將申請抵減營利事業所得稅之設備或技術轉移給受讓公司、合併後存續或新設公司、分割後既存或新設公司或收購公司者，該次移轉之設備或技術不受第一項補繳營利事業所得稅款及加計利息之限制。
一、設備或技術預定安裝完成或使用日期截止前仍未安裝完成或使用，且未於該截止日期前，提出正當理由向主辦機關申請展延並經核轉稅捐稽徵機關。
二、設備或技術於交貨之次日起三年內轉借、出租、轉售、退貨、拍賣、失竊、報廢、經他人依法收回或變更原使用目的。
三、專供研究發展單位研究用儀器設備，於購置之次日起三年內轉借、出租、轉售、退貨、拍賣、失竊、報廢、經他人依法收回或非專供研究發展單位使用。
前項第二款及第三款之報廢，係因地震、風災、水災、旱災、蟲災、火災及戰禍等不可抗力之災害所致者，不受前項規定之限制。
第一項第二款及第三款之設備、技術或儀器設備係因不可抗力災害而報廢者，應自災害發生之次日起三十日內，檢具損失清單及證明文件，報請稅捐稽徵機關派員勘查。
未依規定報經稅捐稽徵機關派員勘查，但能提出確實證據證明其損失屬實者，仍應核實認定。
公司依原促進產業升級條例第十條、第十五條規定辦理轉讓或合併，或依企業併購法規定辦理合併、分割或收購並符合同法第三十七條規定，而將申請抵減營利事業所得稅之設備或技術轉移給受讓公司、合併後存續或新設公司、分割後既存或新設公司或收購公司者，該次移轉之設備或技術不受第一項補繳營利事業所得稅款及加計利息之限制。