The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects Article 5
For any private institutions eligible for the application of tax credit under these Regulations, the procurement of equipment and technology for self use shall be pursuant to the following deadlines and procedures:1.The procured equipment or technology shall be delivered within five years starting from the date the construction or operation plan for a major infrastructure project is approved by the authority in charge. In the event that delivery cannot be made within the time limit due to special circumstances, an application for extension of the time limit, within the time limit with reasons clearly indicated, may be filed with the authority in charge of the major infrastructure project for forwarding to the central competent authority in charge for confirmation and proceeding to the Ministry of Finance in due process for approval.2.An application for issuance of a tax credit certificate shall be filed with the authority in charge of the major infrastructure project within six months from the day after the delivery date. The scheduled date of installation or date of use of the equipment for construction or operation, or pollution control procured for self use shall be indicated in the letter of application.3.While filing income tax return of the profit-seeking enterprise with the tax collection authority, a private institution shall provide the tax credit certificate under the preceding subparagraph, copies of the original voucher evidencing the procurement cost incurred, and if there are the primary buildings of the projects, the construction cost breakdowns, for the assessment of the investment credit against income tax.The date of delivery under Subparagraph 1 of the preceding paragraph shall be decided as follows:1.For any purchase of foreign-made equipment, it shall be the date of the arrival of the shipment at the port of entry to the Republic of China; or, if such foreign-made equipment is procured by an agent, distributor, trader or leasing company on behalf of the purchaser, the date that the shipment arrives at the business place of the private institution.2.For any purchase of domestic-made equipment, it shall be the date that the shipment arrives at the business place of the private institution. However, in the case of equipment for pollution control that requires civil engineering, electrical engineering or pipe work, the date of completion of such work.3.Purchase of primary buildings of the projects:i.For any purchase through buying from others, it shall be the date of the registration of ownership; or, if there is no need for such purchase to be registered, the date of the acquisition by the private institution.ii.For any purchase through constructiion by itself, it shall be the date of the usage license issued by the competent authority of the construction; or, if it is not required to issue the usage license, the day of the completion date recorded on the documents of the construction issued by the authority in charge.iii.For any purchase through construction by others, it shall be the date of the acquisition by the private institution when the construction is actually completed; or, if there is no sufficient information as to knowledge of the date above-mentioned, the date of the issuance of the usage license by the competent authority of the construction; or, if it is not required to issue the usage license, the completion date recorded on the documents of the construction issued by the authority in charge.4.In the case where an application for issuance of a “whole set” certificate is filed with the authority in charge in which different delivery dates of equipment are united as one set, the delivery date of the “whole set” shall be determined as the delivery date of the last batch of equipment. Such date shall also apply to the case of different orders listed on an ordering certificate as a single batch.5.For any purchase of technologies from domestic or foreign sources, it shall be the date of payment of the purchase price; or, if the payment is made in installments, the date of payment of the first installment; or, if it is an inseparable part of the system, the date shall be determined according to the preceding subparagraph.The feature of “whole set” and “technology which is an inseparable part of the system” under Subparagraphs 4 and 5 of the preceding paragraph shall correspond with the following rules：1 For any item of equipment or technology, such item shall be used for the same public infrastructure and correlative to the function necessary to achieve the completion of the provision of services.2. For any item of any equipment or technology which has to operate in co-ordination with other items in order to function. Any single item can not complete the original function by itself.In the case where an application for the issuance of a “whole set” certificate is required, the private institution shall file with the authority in charge within six months from the day after the delivery date of the first batch of equipment or technology or the date of promulgation of these Regulations for assessment; when the assessment is made, the private institution shall not apply to the authority in charge for alteration of the assessment.A private institution participating in a major infrastructure project may divide the construction or operation into different phases by approval of the authority in charge at the time when the actual investments of the private institution at all phases reach a half of the terms of the scope of the major infrastructure projects of the Act, and be allowed to be eligible for tax benefit of the Regulations in every phase, respectively.Equipment or technology shall be attributed to the phases of construction or operation by the purposes of purchase when different phases under the preceding paragraph are overlapping.The authority in charge shall notify the Taxation Agency of the Ministry of Finance of the date of the approval of the construction or operation plan for major infrastructure projects, and also any revision to such date when tax credit certificates or “whole set” certificates under Subparagraph 2 of the Paragraph 1, and/or Subparagraphs 4 and 5 of Paragraph 2 are issued. A copy of the aforementioned notification shall also be sent to the tax collection authority.
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5條
依本辦法規定適用投資抵減之民間機構，其購置自行使用之設備或技術，應依下列期限及程序辦理：
一、於重大公共建設主辦機關核定民間機構所提興建或營運計畫之日起五年內交貨；其因情形特殊，未能於規定期間內交貨，於期限屆滿前敘明事由，向重大公共建設主辦機關申請延期交貨，其經主辦機關查明屬情形特殊者，得敘明理由轉請中央目的事業主管機關確認後，核轉財政部專案核准延長之。
二、於交貨之次日起六個月內，向重大公共建設主辦機關申請核發投資抵減證明文件。
自行使用之興建、營運設備及防治污染設備申請投資抵減證明時，應註明預定安裝完成或使用日期。
三、於辦理抵減年度營利事業所得稅結算申報時，憑前款證明文件及購置成本之原始憑證影本，其為新建主體建物者，應另檢附工程成本明細表，送請所在地之稅捐稽徵機關核定其可抵減稅額。
前項第一款之交貨時間，依下列規定認定之：
一、購置國外產製之設備：以運抵我國輸入口岸之日期為準。
但經由代理商、經銷商、貿易商或租賃公司購置國外產製之設備者，以運抵民間機構營業處所之日期為準。
二、購置國內產製之設備：以運抵民間機構營業處所之日期為準。
但防治污染設備附有土木、水電工程部分，得以土木、水電工程完成日期為準。
三、購置新建主體建物：
（一）向他人購買者，以完成所有權登記日期為準；其無須辦理所有權登記者，以交由民間機構受領日期為準。
（二）自行興建者，以建設主管機關核發使用執照日期為準；無須核發使用執照者，以主辦機關核發之建築相關證明文件載明之完工日期為準。
（三）委由他人興建者，以營建工程實際完成交由民間機構受領日期為準；受領日期無從查考時，以建設主管機關核發使用執照日期為準；無須核發使用執照者，以主辦機關核發之建築相關證明文件載明之完工日期為準。
四、設備採整項向重大公共建設主辦機關申請核發整項認定證明文件者，以最後一批設備交貨日期為準。
其以同一訂購證明文件整批訂購者，亦同。
五、購置國內、外技術者，以價款交付日期為準；採分期付款者，以第一次交付價款日期為準；其所購置技術屬系統整體設備不可分之一部分者，得依前款規定認定之。
前項第四款所定整項及第五款所定購置技術屬系統整體設備不可分之一部分，應符合下列規定：
一、應在同一公共建設上相互關聯、共同協力以完成服務之提供者。
二、各設備或技術須互相配合方能發揮功能，無法單獨達成原定作用者。
申請核發整項認定證明文件者，應於第一批設備或技術交貨日之次日起六個月內或本辦法修正施行日之次日起六個月內，向重大公共建設主辦機關申請專案核定；經核定後，不得再行變更。
民間機構參與重大公共建設有分期程興建或營運之必要者，如各期程實際投資均達本法重大公共建設範圍二分之一者，主辦機關得核定該重大公共建設計畫分期程興建或營運，並按各期程分別認定適用本辦法投資抵減相關規定。
前項不同期程間之期間重疊者，按所購置興建、營運設備或技術之目的認定之。
重大公共建設主辦機關核定興建或營運計畫後，應將確定之核定日期通知財政部賦稅署，核定日期如有變更時亦同。
其核發第一項第二款投資抵減證明文件、第二項第四款或第五款整項認定證明文件時，應副知該民間機構所在地之稅捐稽徵機關。
一、於重大公共建設主辦機關核定民間機構所提興建或營運計畫之日起五年內交貨；其因情形特殊，未能於規定期間內交貨，於期限屆滿前敘明事由，向重大公共建設主辦機關申請延期交貨，其經主辦機關查明屬情形特殊者，得敘明理由轉請中央目的事業主管機關確認後，核轉財政部專案核准延長之。
二、於交貨之次日起六個月內，向重大公共建設主辦機關申請核發投資抵減證明文件。
自行使用之興建、營運設備及防治污染設備申請投資抵減證明時，應註明預定安裝完成或使用日期。
三、於辦理抵減年度營利事業所得稅結算申報時，憑前款證明文件及購置成本之原始憑證影本，其為新建主體建物者，應另檢附工程成本明細表，送請所在地之稅捐稽徵機關核定其可抵減稅額。
前項第一款之交貨時間，依下列規定認定之：
一、購置國外產製之設備：以運抵我國輸入口岸之日期為準。
但經由代理商、經銷商、貿易商或租賃公司購置國外產製之設備者，以運抵民間機構營業處所之日期為準。
二、購置國內產製之設備：以運抵民間機構營業處所之日期為準。
但防治污染設備附有土木、水電工程部分，得以土木、水電工程完成日期為準。
三、購置新建主體建物：
（一）向他人購買者，以完成所有權登記日期為準；其無須辦理所有權登記者，以交由民間機構受領日期為準。
（二）自行興建者，以建設主管機關核發使用執照日期為準；無須核發使用執照者，以主辦機關核發之建築相關證明文件載明之完工日期為準。
（三）委由他人興建者，以營建工程實際完成交由民間機構受領日期為準；受領日期無從查考時，以建設主管機關核發使用執照日期為準；無須核發使用執照者，以主辦機關核發之建築相關證明文件載明之完工日期為準。
四、設備採整項向重大公共建設主辦機關申請核發整項認定證明文件者，以最後一批設備交貨日期為準。
其以同一訂購證明文件整批訂購者，亦同。
五、購置國內、外技術者，以價款交付日期為準；採分期付款者，以第一次交付價款日期為準；其所購置技術屬系統整體設備不可分之一部分者，得依前款規定認定之。
前項第四款所定整項及第五款所定購置技術屬系統整體設備不可分之一部分，應符合下列規定：
一、應在同一公共建設上相互關聯、共同協力以完成服務之提供者。
二、各設備或技術須互相配合方能發揮功能，無法單獨達成原定作用者。
申請核發整項認定證明文件者，應於第一批設備或技術交貨日之次日起六個月內或本辦法修正施行日之次日起六個月內，向重大公共建設主辦機關申請專案核定；經核定後，不得再行變更。
民間機構參與重大公共建設有分期程興建或營運之必要者，如各期程實際投資均達本法重大公共建設範圍二分之一者，主辦機關得核定該重大公共建設計畫分期程興建或營運，並按各期程分別認定適用本辦法投資抵減相關規定。
前項不同期程間之期間重疊者，按所購置興建、營運設備或技術之目的認定之。
重大公共建設主辦機關核定興建或營運計畫後，應將確定之核定日期通知財政部賦稅署，核定日期如有變更時亦同。
其核發第一項第二款投資抵減證明文件、第二項第四款或第五款整項認定證明文件時，應副知該民間機構所在地之稅捐稽徵機關。