Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds Article 4
Where an individual opts to assess tax under this Act, the individual shall submit an application and the documents specified below to the tax authority having jurisdiction over the registered domicile of such individual within two years from the enforcement of this Act; applications made past the said time period will not be accepted:1. An application form specifying the individual's option to assess tax in accordance with this Act;2. The individual's identification documents; and3. The documents required by the account-handling bank for performing operational duties concerning money laundering control and counter-terrorism financing.Where a profit-seeking enterprise opts to assess tax under this Act, the profit-seeking enterprise shall submit an application and the documents specified below to the tax authority having jurisdiction over the profit-seeking enterprise's registered place of business within two years from the enforcement of this Act; applications made past the said time period will not be accepted:1. An application form specifying the profit-seeking enterprise's option to assess tax in accordance with this Act;2. The incorporation and registration materials of the profit-seeking enterprise and the offshore invested enterprise concerned;3. The documents demonstrating that the profit-seeking enterprise has controlling power or a significant influence over the offshore invested enterprise, the offshore invested enterprise's financial statements and the minutes of its shareholders' meeting or board meeting stating the resolution on the distribution of its surplus earnings for the most recent fiscal year; and4. The documents required by the account-handling bank for performing operational duties concerning money laundering control and counter-terrorism financing.The minutes of the shareholders' meeting or board meeting of the offshore invested enterprise stating the resolution on the distribution of its surplus earnings for the most recent fiscal year, as referred to in Subparagraph 3 of the preceding paragraph, must be submitted at the latest within one month from the date that the tax authority issues an approval paper document for the application; otherwise, this Act shall not apply.The format of the application forms as referred to in Subparagraph 1 of Paragraph 1 and Subparagraph 1 of Paragraph 2 shall be prescribed separately by the competent authority.If any of the documents as referred to in Subparagraphs 2 and 3 of Paragraph 2 is in a foreign language other than English, a Chinese translation thereof should also be submitted.
中文原文 境外資金匯回管理運用及課稅作業辦法第4條
個人選擇依本條例規定課稅者，應於本條例施行之日起算二年內，檢附下列文件向戶籍所在地稽徵機關提出申請，逾期申請者，不予受理：
一、個人選擇適用本條例申請書。
二、個人身分證明文件。
三、受理銀行辦理洗錢防制及資恐防制作業所需文件。
營利事業選擇依本條例規定課稅者，應於本條例施行之日起算二年內，檢附下列文件向登記地稽徵機關提出申請，逾期申請者，不予受理：
一、營利事業選擇適用本條例申請書。
二、營利事業及境外轉投資事業設立登記資料。
三、營利事業對境外轉投資事業具控制能力或重大影響力證明文件、該境外轉投資事業最近一年度財務報表及股東會或董事會決議盈餘分配議事錄。
四、受理銀行辦理洗錢防制及資恐防制作業所需文件。
前項第三款境外轉投資事業最近一年度股東會或董事會決議盈餘分配議事錄，最遲應於稽徵機關核准文書發文之日起算一個月內補送，逾期補送者不適用本條例之規定。
第一項第一款及第二項第一款申請書之格式，由主管機關另定之。
第二項第二款及第三款之文件為英文以外之外文者，應附中文譯本。
一、個人選擇適用本條例申請書。
二、個人身分證明文件。
三、受理銀行辦理洗錢防制及資恐防制作業所需文件。
營利事業選擇依本條例規定課稅者，應於本條例施行之日起算二年內，檢附下列文件向登記地稽徵機關提出申請，逾期申請者，不予受理：
一、營利事業選擇適用本條例申請書。
二、營利事業及境外轉投資事業設立登記資料。
三、營利事業對境外轉投資事業具控制能力或重大影響力證明文件、該境外轉投資事業最近一年度財務報表及股東會或董事會決議盈餘分配議事錄。
四、受理銀行辦理洗錢防制及資恐防制作業所需文件。
前項第三款境外轉投資事業最近一年度股東會或董事會決議盈餘分配議事錄，最遲應於稽徵機關核准文書發文之日起算一個月內補送，逾期補送者不適用本條例之規定。
第一項第一款及第二項第一款申請書之格式，由主管機關另定之。
第二項第二款及第三款之文件為英文以外之外文者，應附中文譯本。