Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds Article 7
Where an individual or a profit-seeking enterprise, within one year from the remittance of the funds into the segregated foreign exchange deposit account as referred to in the preceding article, applies to and receives an approval letter from the MOEA for any direct investment in any industries, or any indirect investment in any policy-targeted industries through any domestic venture capital enterprise or private equity fund, the individual or profit-seeking enterprise shall file an application with the account-handling bank by submitting such approval letter from the MOEA to withdraw the funds therein for investment within the investment timeframe approved in such approval letter.During the investment period, the individual or profit-seeking enterprise shall, by the end of January every year, submit to the MOEA for recordation a report specifying the progress of the investment plan, or the status of the investment in domestic venture capital enterprise or private equity fund and the status of the investment in the policy-targeted industries through such domestic venture capital enterprise or private equity fund in the preceding year. If the funds withdrawn pursuant to the preceding paragraph have not been invested within the approved investment timeframe or have not been fully invested after the investment plan has been executed, the balance of such funds shall be deposited back to the segregated foreign exchange deposit account within one month of the end of the approved investment timeframe via the following means, and shall be subject to Article 10 hereof:1. if such funds are in New Taiwan Dollars or a foreign currency other than its original currency at the time of withdrawal, it shall be converted back into its original currency at the then prevailing foreign exchange rate;2. if such funds are in its original currency, it shall be deposited back in such currency.Where the funds withdrawn pursuant to Paragraph 1 are used for purposes other than the approved investment or are not deposited back to the segregated foreign exchange deposit account in accordance with the preceding paragraph, or are not reported to the MOEA for recordation in accordance with the preceding paragraph, and if the individual or profit-seeking enterprise fails to submit a supplementary report within the timeframe specified in the MOEA's notice, the tax authority shall, pursuant to the rules below, make a supplementary assessment on the pre-tax value of such funds calculated based on the applicable tax rates specified under Paragraph 2 of the preceding article; the amount of the tax already paid on such pre-tax value in accordance with Paragraph 2 of the preceding article may be deducted:1. if the funds concerned are in New Taiwan Dollars, the pre-tax amount thereof shall be subject to a 20% tax rate;2. if the funds concerned are in a foreign currency, the pre-tax amount thereof shall be subject to a 20% tax rate, and the tax payment shall be converted into New Taiwan Dollars at the buying rate quoted at the closing of the spot exchange market by the Bank of Taiwan on the first working day of the year in which the tax authority makes the supplementary assessment (if the spot buying rate is not available, the cash buying rate shall apply).
中文原文 境外資金匯回管理運用及課稅作業辦法第7條
個人及營利事業於前條資金存入外匯存款專戶之日起算一年內，向經濟部申請並經核准投資產業或透過國內創業投資事業或私募股權基金投資重要政策領域產業者，應檢附該部核准投資函，依該函核准投資期程向受理銀行申請自外匯存款專戶提取資金從事投資。
個人及營利事業應於投資期間之每年一月底前，將上一年度投資計畫辦理進度或投資國內創業投資事業或私募股權基金情形及該創業投資事業或私募股權基金投資重要政策領域產業情形報經濟部備查；其已依前項規定提取資金，但未依期程從事投資或從事投資後尚有剩餘者，應於各該投資期程結束一個月內，依下列方式將該部分資金存回原外匯存款專戶，並依第十條規定辦理：
一、該部分資金為新臺幣或原提取幣別以外之外幣者，以實際成交匯率結購原幣存回。
二、該部分資金為原提取幣別者，以該幣別存回。
依第一項規定提取之資金，未依規定從事投資而移作他用者、未依前項規定存回原外匯存款專戶者，或未依前項規定報經濟部備查，經該部通知期限補報，屆期仍未補報者，應由稽徵機關就該部分資金依前條第二項規定適用之稅率換算稅前金額，並按下列方式核定補徵稅款；該稅前金額已依該項規定繳納之稅款，得予扣除：
一、該部分資金為新臺幣者，以其稅前金額按百分之二十稅率計算稅款。
二、該部分資金為外幣者，以其稅前金額按百分之二十稅率計算稅款，並以稽徵機關核定補徵日之當年度首一工作日臺灣銀行牌告外幣收盤之即期買入匯率（其無即期買入匯率者，採現金買入匯率）折算新臺幣金額。
個人及營利事業應於投資期間之每年一月底前，將上一年度投資計畫辦理進度或投資國內創業投資事業或私募股權基金情形及該創業投資事業或私募股權基金投資重要政策領域產業情形報經濟部備查；其已依前項規定提取資金，但未依期程從事投資或從事投資後尚有剩餘者，應於各該投資期程結束一個月內，依下列方式將該部分資金存回原外匯存款專戶，並依第十條規定辦理：
一、該部分資金為新臺幣或原提取幣別以外之外幣者，以實際成交匯率結購原幣存回。
二、該部分資金為原提取幣別者，以該幣別存回。
依第一項規定提取之資金，未依規定從事投資而移作他用者、未依前項規定存回原外匯存款專戶者，或未依前項規定報經濟部備查，經該部通知期限補報，屆期仍未補報者，應由稽徵機關就該部分資金依前條第二項規定適用之稅率換算稅前金額，並按下列方式核定補徵稅款；該稅前金額已依該項規定繳納之稅款，得予扣除：
一、該部分資金為新臺幣者，以其稅前金額按百分之二十稅率計算稅款。
二、該部分資金為外幣者，以其稅前金額按百分之二十稅率計算稅款，並以稽徵機關核定補徵日之當年度首一工作日臺灣銀行牌告外幣收盤之即期買入匯率（其無即期買入匯率者，採現金買入匯率）折算新臺幣金額。