Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Major Infrastructure Projects Article 5
Private institutions eligible for the application of these Regulations shall, after four years have passed from the day when the share price was actually paid by the profit-seeking enterprise shareholders, submit the following documents to the local tax collection authority to apply for approval to issue the “Certificate of Investment Tax Credit for Profit-seeking Enterprise Shareholders”:1. A photocopy of each of the company registration certificates valid prior to and subsequent to the incorporation or capital increase for expansion, and a detailed list of capital formation from the beginning of investment plan to when the capital increase is made in case of multiple capital increases.2. The document of certificate issued by the authority in charge concerning participating in the major infrastructure project. The certificate shall explicitly include the name, business identification number and address of the private institution, the total amount of investment, the category of the major infrastructure project, the way under which the private institution is participating in the major infrastructure project, the terms of the projects falling within the stipulations of the scope of major infrastructure projects, and the investment amount within the scope of major infrastructure projects.3. The letter approving an incorporation or expansion plan of a private institution participating in a major infrastructure project prescribed by Article 3 unless the date of issuance of the registration form for incorporation or the change registration form for capital increase was before April 5, 2017, the date of the amendment and implementation of these Regulations.4. A photocopy of minutes of shareholders’ meeting or the board of directors’ meeting approving, by resolution, the capital increase; or a photocopy of the minutes of the promoters in the case of a newly incorporated company.5. A photocopy of the certified contract issued by share certification institution; a sample of registered share certificates which have been issued upon incorporation or capital increase for expansion and which have been certified by a certification institution, and the application form for the certification of share certificates.6. Documents which can prove that the share price has actually been paid by the shareholders of the profit-seeking enterprise.7. A detailed list of the creditable amount of registered share certificates which satisfies all the conditions under Paragraph 1 of the preceding Article and which has been held by the profit-seeking enterprise shareholder for more than four years (including the shareholder’s account number, name, and business identification number, the number of shares subscribed, the amount of share price subscribed, the date of payment, the number of the share certificate or the passbook of securities, the number of shares which have been held for more than four years, the creditable amount, and the amount of creditable tax).
中文原文 民間機構參與重大公共建設營利事業股東適用投資抵減辦法第5條
適用本辦法之民間機構，應於營利事業股東繳納股票價款之當日起滿四年後，檢附下列證明文件，向所在地稅捐稽徵機關申請准予核發營利事業股東投資抵減稅額證明書：
一、創立或增資前、後之公司登記證明文件影本；如有多次增資，併同檢附投資計畫開始至本次增資之資本形成明細表。
二、主辦機關核發參與重大公共建設之證明文件；該文件應載明民間機構名稱、統一編號、地址、投資總金額、重大公共建設類別、參與重大公共建設方式、符合本法重大公共建設範圍規定要件、重大公共建設範圍投資金額。
三、第三條所定民間機構參與重大公共建設之新投資創立或增資擴充計畫核准函。
但新投資創立之公司設立登記表核發日或增資擴充之公司變更登記表核發日，於本辦法中華民國一百零六年四月五日修正施行前者，無需檢附。
四、議決該次增資之股東會或董事會會議紀錄影本；屬新投資創立者，為發起人會議紀錄影本。
五、簽證機構簽證契約影本、經股票簽證機構簽證完畢之創立及本次增資新發行記名股票樣張及股票簽證申請書。
六、營利事業股東繳納股款證明文件。
七、營利事業股東繼續持有合於前條第一項規定之記名股票達四年以上可適用投資抵減金額明細表（含股東戶號、名稱、統一編號、認股股數、認股金額、繳款日期、股票編號或證券存摺、繼續持有四年以上之股數、可抵減金額及可抵減稅額）。
一、創立或增資前、後之公司登記證明文件影本；如有多次增資，併同檢附投資計畫開始至本次增資之資本形成明細表。
二、主辦機關核發參與重大公共建設之證明文件；該文件應載明民間機構名稱、統一編號、地址、投資總金額、重大公共建設類別、參與重大公共建設方式、符合本法重大公共建設範圍規定要件、重大公共建設範圍投資金額。
三、第三條所定民間機構參與重大公共建設之新投資創立或增資擴充計畫核准函。
但新投資創立之公司設立登記表核發日或增資擴充之公司變更登記表核發日，於本辦法中華民國一百零六年四月五日修正施行前者，無需檢附。
四、議決該次增資之股東會或董事會會議紀錄影本；屬新投資創立者，為發起人會議紀錄影本。
五、簽證機構簽證契約影本、經股票簽證機構簽證完畢之創立及本次增資新發行記名股票樣張及股票簽證申請書。
六、營利事業股東繳納股款證明文件。
七、營利事業股東繼續持有合於前條第一項規定之記名股票達四年以上可適用投資抵減金額明細表（含股東戶號、名稱、統一編號、認股股數、認股金額、繳款日期、股票編號或證券存摺、繼續持有四年以上之股數、可抵減金額及可抵減稅額）。