Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds Article 3
Where an individual opts to assess tax on his(her) offshore funds to be repatriated under this Act, and if the individual’s application is approved to repatriate the offshore funds within the specified time period, the individual will not be required to pay the income basic tax and the individual income tax under Subparagraphs 1 and 6, Paragraph 1, Article 12 of the Income Basic Tax Act and Paragraph 1, Article 24 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area. Once an option is made, it cannot be reversed.Regarding the income tax, which is paid on the offshore funds of the individual as referred to in the preceding paragraph in accordance with the tax laws of the source jurisdiction of such funds, the rules regarding crediting such tax paid against the taxes payable prescribed by Paragraph 1, Article 13 of the Income Basic Tax Act and Paragraph 1, Article 24 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area shall not apply.Where a profit-seeking enterprise opts to assess tax on its investment income derived from an offshore invested enterprise to be repatriated under this Act, and if the enterprise’s application is approved to repatriate the said income within the specified time period, the enterprise will not be required to pay the profit-seeking enterprise income tax and the income basic tax under Paragraph 2, Article 3 of the Income Tax Act, Paragraphs 1 and 2, Article 24 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area, and Subparagraph 10, Paragraph 1, Article 7 of the Income Basic Tax Act. Once an option is made, it cannot be reversed.Regarding the income tax, which is paid on the investment income derived from an offshore invested enterprise of the enterprise as referred to in the preceding paragraph in accordance with the tax laws of the source jurisdiction of such income, the rules regarding crediting such tax paid against the taxes payable prescribed by Paragraph 2, Article 3 of the Income Tax Act and Paragraphs 1 and 2, Article 24 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area shall not apply.
中文原文 境外資金匯回管理運用及課稅作業辦法第3條
個人匯回境外資金選擇依本條例規定課稅者，其經申請核准並於規定期間內匯回之境外資金，免依所得基本稅額條例第十二條第一項第一款、第六款規定及臺灣地區與大陸地區人民關係條例第二十四條第一項規定課徵基本稅額及綜合所得稅，且一經擇定不得變更。
前項個人境外資金已依來源地稅法規定繳納之所得稅，不適用所得基本稅額條例第十三條第一項及臺灣地區與大陸地區人民關係條例第二十四條第一項有關自應納稅額中扣抵之規定。
營利事業匯回境外轉投資收益選擇依本條例規定課稅者，其經申請核准並於規定期間內匯回之境外轉投資收益，免依所得稅法第三條第二項、臺灣地區與大陸地區人民關係條例第二十四條第一項、第二項及所得基本稅額條例第七條第一項第十款規定課徵營利事業所得稅及基本稅額，且一經擇定不得變更。
前項營利事業境外轉投資收益已依來源地稅法規定繳納之所得稅，不適用所得稅法第三條第二項及臺灣地區與大陸地區人民關係條例第二十四條第一項及第二項有關自應納稅額中扣抵之規定。
前項個人境外資金已依來源地稅法規定繳納之所得稅，不適用所得基本稅額條例第十三條第一項及臺灣地區與大陸地區人民關係條例第二十四條第一項有關自應納稅額中扣抵之規定。
營利事業匯回境外轉投資收益選擇依本條例規定課稅者，其經申請核准並於規定期間內匯回之境外轉投資收益，免依所得稅法第三條第二項、臺灣地區與大陸地區人民關係條例第二十四條第一項、第二項及所得基本稅額條例第七條第一項第十款規定課徵營利事業所得稅及基本稅額，且一經擇定不得變更。
前項營利事業境外轉投資收益已依來源地稅法規定繳納之所得稅，不適用所得稅法第三條第二項及臺灣地區與大陸地區人民關係條例第二十四條第一項及第二項有關自應納稅額中扣抵之規定。