Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds Article 8
An individual or a profit-seeking enterprise may, within the limit of 25% of the funds after the deduction of the tax under Paragraph 3 of Article 6 hereof, file an application with the account-handling bank (by submitting thereto the trust contract with the account-handling bank or a securities dealer, or a discretionary investment services contract and a custodian contract with a financial institution approved by the FSC to engage in discretionary investment services), to withdraw funds from the segregated foreign exchange deposit account and then deposit such withdrawn funds into the segregated trust account or the segregated securities discretionary account for financial investment purposes.One-third of the funds, deposited into the segregated trust account or the segregated securities discretionary account as referred to in the preceding paragraph, may be withdrawn upon the elapse of five full years after the date of being deposited into the segregated foreign exchange deposit account pursuant to Paragraph 1 of Article 6 hereof; another one-third of the funds may be withdrawn upon the elapse of six full years, and the remaining one-third of the funds may be withdrawn upon the elapse of seven full years. If the funds have been used to make financial investments pursuant to the preceding paragraph, but the applicable trust contract or the discretionary investment services contract has been terminated or has expired before the above-referenced milestones for withdrawal are reached, such funds shall be deposited back to the segregated foreign exchange deposit account within one month following the termination or expiration of such contracts 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 deposited into the segregated trust account or the segregated securities discretionary account pursuant to Paragraph 1 are not withdrawn in accordance with the regulations or are used for purposes other than the approved investment, or have been pledged, provided as security, or otherwise decreased in value thereof, or have not been deposited back to the segregated foreign exchange deposit account in accordance with the preceding paragraph, the account-handling bank shall, upon the occurrence of any of the above-referenced events, withhold tax at the applicable tax rate, specified under Paragraph 2 of Article 6 hereof, on the funds pursuant to the rules below based on the pre-tax value of such funds, and pay such tax withheld to the national treasury and complete the filing in accordance with Article 12 hereof; the amount of the tax already paid on such pre-tax value in accordance with Paragraph 2 of Article 6 hereof 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 prevailing foreign exchange rate on that day.
中文原文 境外資金匯回管理運用及課稅作業辦法第8條
個人及營利事業得於第六條第三項扣除稅款後之資金按百分之二十五計算之限額內，檢附其與受理銀行或證券商簽訂之信託契約、與經金融監督管理委員會核准經營全權委託投資業務之金融機構簽訂之全權委託投資契約及保管契約，向該受理銀行申請自外匯存款專戶提取資金，並存入信託專戶或證券全權委託專戶從事金融投資。
前項存入信託專戶或證券全權委託專戶之資金，應自其依第六條第一項存入外匯存款專戶之日起算，屆滿五年始得提取三分之一，屆滿六年得再提取三分之一，屆滿七年得全部提取；其已依前項規定從事金融投資，但所屬信託契約或全權委託投資契約於存續期間屆滿前終止或屆滿終止，且未達規定得提取之年限者，應於各該契約終止後一個月內，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。
依第一項規定存入信託專戶或證券全權委託專戶之資金，有未依規定提取、移作他用或作為質借、擔保之標的或以其他方式減少其價值之情形者，或未依前項規定存回原外匯存款專戶者，應由受理銀行於各該情形發生時，就該部分資金依第六條第二項規定適用之稅率換算稅前金額，並按下列方式代為扣取稅款，依第十二條規定向國庫繳納及辦理申報；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，並以當日實際成交匯率結售為新臺幣金額。
前項存入信託專戶或證券全權委託專戶之資金，應自其依第六條第一項存入外匯存款專戶之日起算，屆滿五年始得提取三分之一，屆滿六年得再提取三分之一，屆滿七年得全部提取；其已依前項規定從事金融投資，但所屬信託契約或全權委託投資契約於存續期間屆滿前終止或屆滿終止，且未達規定得提取之年限者，應於各該契約終止後一個月內，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。
依第一項規定存入信託專戶或證券全權委託專戶之資金，有未依規定提取、移作他用或作為質借、擔保之標的或以其他方式減少其價值之情形者，或未依前項規定存回原外匯存款專戶者，應由受理銀行於各該情形發生時，就該部分資金依第六條第二項規定適用之稅率換算稅前金額，並按下列方式代為扣取稅款，依第十二條規定向國庫繳納及辦理申報；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，並以當日實際成交匯率結售為新臺幣金額。