Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual Article 10
When an individual files their income tax return or basic income tax return within the deadline stipulated in Paragraph 1 of Article 71 of the Income Tax Act, the individual shall disclose relevant information in the prescribed format and provide the following documents:1. The organizational charts of the individual and their related parties, and the amounts and holding ratios of the shares or capital of the individual and their related parties as of December 31 of the taxable year.2. The financial statements of a controlled foreign company shall cover January 1 to December 31 of the current year, and shall be audited and certified to by a Certified Public Accountant from the controlled foreign company's country or jurisdiction, or from the Republic of China. However, if an individual can provide any document sufficient to prove the authenticity of the financial statements of the said controlled foreign company, and such document is validated by the tax authority of the individual's registered domicile, such documents may replace the financial statements that have been audited and attested to by a Certified Public Accountant as prescribed above. If the individual is unable to provide such documents before the prescribed deadline, the individual shall state the reasons and apply for an extension to provide such documents to the tax authority before the filing deadline of the annual income tax return; the maximum extension period is six months and can be granted only once.3. The statement of loss deductions of the past ten years of the controlled foreign company.4. Statement of calculated income from profit-seeking activities from the controlled foreign company (including deductions of the actual distributed dividends or surplus earnings of the controlled foreign company, and the deductions of the balance of the calculated income from profit-seeking activities of the controlled foreign company cumulative up to the transaction date, to be calculated based on the transaction ratio).5. An individual that applies for the provisions of Paragraph 3 of the preceding article shall provide the tax payment certificates issued by the tax authorities of the source jurisdictions.6. Documents of shareholders' consents or minutes of shareholders' meetings of the controlled foreign company’s invested enterprises.7. Certification documents of capital reduction for loss compensation, merger, bankruptcy, or liquidation of the invested enterprises of the controlled foreign company. However, documents originating from the Mainland Area shall be authenticated by the institutions or private organizations as stipulated in Article 7 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area.The individual shall prepare the following documents and provide them to the tax authority within one month from the next day of the delivery date of a written investigation letter. If the individual is unable to provide such documents before the prescribed deadline, they shall state the reasons and apply for an extension to provide such documents to the tax authority before the said deadline; the maximum extension period is one month and can be granted only once:1. Details of the changes of the shareholding of the individual and their related parties.2. Financial statements of the invested enterprises in non-low-tax jurisdictions.3. Documents proving that the controlled foreign company complies with the Subparagraph 1 of Paragraph 2 of Article 5.4. For an individual who chooses to apply the calculation methods specified in Paragraphs 1 to 4 of Article 7, such individual shall provide an audit report on the holding, measurement, and disposition of financial instruments of the controlled foreign company and the report shall be audited by a Certified Public Accountant from the controlled foreign company's country or jurisdiction, or from the Republic of China.If an individual fails to disclose and provide the relevant documents prescribed in the preceding two paragraphs, the tax authority shall assess the individual’s income from profit-seeking activities based on available information.If an individual refuses to provide the documents prescribed in Paragraphs 1 and 2 herein, the tax authority shall handle such matter in accordance with Article 46 of the Tax Collection Act.
中文原文 個人計算受控外國企業所得適用辦法第10條
個人於所得稅法第七十一條第一項規定期限內，辦理所得稅結算申報或基本稅額申報時，應依規定格式揭露相關資訊及檢附下列文件：
一、個人及其關係人之結構圖、所得年度十二月三十一日持有股份或資本額及持有比率。
二、受控外國企業財務報表之報導期間應為當年度一月一日至十二月三十一日，並經其所在國家或地區或中華民國合格會計師查核簽證。
但個人有其他文據足資證明受控外國企業財務報表之真實性並經個人戶籍所在地稽徵機關確認者，得以該文據取代會計師查核簽證之財務報表。
個人未能依限檢附前開文據者，應於所得稅結算申報期間屆滿前敘明理由向稽徵機關申請延期提供，延長之期間最長不得超過六個月，並以一次為限。
三、受控外國企業前十年虧損扣除表。
四、受控外國企業營利所得計算表（包含實際獲配受控外國企業股利或盈餘減除數、按交易比率計算之累積至交易日計算受控外國企業營利所得餘額減除數）。
五、個人適用前條第三項規定，應提出所得來源地稅務機關發給之納稅憑證。
六、受控外國企業之轉投資事業股東同意書或股東會議事錄。
七、受控外國企業之轉投資事業減資彌補虧損、合併、破產或清算證明文件。
但大陸地區之證明文件，應經臺灣地區與大陸地區人民關係條例第七條規定之機構或民間團體驗證。
個人應備妥下列文件，並於稽徵機關書面調查函送達之翌日起一個月內提示；其未能依限提示者，應於期間屆滿前敘明理由向稽徵機關申請延期，延長之期間最長不得超過一個月，並以一次為限：
一、個人及其關係人持股變動明細。
二、非低稅負區轉投資事業財務報表。
三、受控外國企業符合第五條第二項第一款規定之相關證明文件。
四、選擇適用第七條第一項至第四項規定計算方式者，應提示受控外國企業所在國家或地區或中華民國合格會計師查核受控外國企業持有、衡量及處分金融工具情形之查核報告。
個人未依前二項規定揭露及提示相關文件者，稽徵機關應依查得之資料，核定其營利所得。
個人拒不提示第一項及第二項規定文件者，稽徵機關應依稅捐稽徵法第四十六條規定辦理。
一、個人及其關係人之結構圖、所得年度十二月三十一日持有股份或資本額及持有比率。
二、受控外國企業財務報表之報導期間應為當年度一月一日至十二月三十一日，並經其所在國家或地區或中華民國合格會計師查核簽證。
但個人有其他文據足資證明受控外國企業財務報表之真實性並經個人戶籍所在地稽徵機關確認者，得以該文據取代會計師查核簽證之財務報表。
個人未能依限檢附前開文據者，應於所得稅結算申報期間屆滿前敘明理由向稽徵機關申請延期提供，延長之期間最長不得超過六個月，並以一次為限。
三、受控外國企業前十年虧損扣除表。
四、受控外國企業營利所得計算表（包含實際獲配受控外國企業股利或盈餘減除數、按交易比率計算之累積至交易日計算受控外國企業營利所得餘額減除數）。
五、個人適用前條第三項規定，應提出所得來源地稅務機關發給之納稅憑證。
六、受控外國企業之轉投資事業股東同意書或股東會議事錄。
七、受控外國企業之轉投資事業減資彌補虧損、合併、破產或清算證明文件。
但大陸地區之證明文件，應經臺灣地區與大陸地區人民關係條例第七條規定之機構或民間團體驗證。
個人應備妥下列文件，並於稽徵機關書面調查函送達之翌日起一個月內提示；其未能依限提示者，應於期間屆滿前敘明理由向稽徵機關申請延期，延長之期間最長不得超過一個月，並以一次為限：
一、個人及其關係人持股變動明細。
二、非低稅負區轉投資事業財務報表。
三、受控外國企業符合第五條第二項第一款規定之相關證明文件。
四、選擇適用第七條第一項至第四項規定計算方式者，應提示受控外國企業所在國家或地區或中華民國合格會計師查核受控外國企業持有、衡量及處分金融工具情形之查核報告。
個人未依前二項規定揭露及提示相關文件者，稽徵機關應依查得之資料，核定其營利所得。
個人拒不提示第一項及第二項規定文件者，稽徵機關應依稅捐稽徵法第四十六條規定辦理。