The Management, Utilization, and Taxation of Repatriated Offshore Funds Act Article 6
The funds deposited into the segregated foreign exchange deposit account specified in Paragraphs 1 and 2 of the preceding article shall be managed and utilized according to the following regulations:1. The funds could be withdrawn and used in investments according to Article 7 or Article 8.2. Up to 5% of the funds could be withdrawn and freely utilized.3. Up to 25% of the funds could be withdrawn from the segregated foreign exchange deposit account and deposited into a segregated trust account or a segregated securities discretionary investment account and used in financial investments.One-third of the funds managed and utilized according to Subparagraph 3 of the preceding paragraph could be withdrawn upon the elapse of five full years after the date of depositing them into the segregated foreign exchange deposit account; another one-third of the funds could be withdrawn upon the elapse of six full years; the remaining one-third of the funds could be withdrawn upon the elapse of seven full years. The funds which are not managed and utilized according to Subparagraphs 1 and 3 of the preceding paragraph should be deposited in the segregated foreign exchange deposit account for five years. After the expiry of the said period, the funds could be withdrawn over a period of three years according to the aforementioned regulations.The funds deposited into a segregated foreign exchange deposit account and the funds managed and utilized according to Subparagraphs 1 and 3 of Paragraph 1 shall not be used for purposes other than those specified in previous regulations, nor pledged nor provided as security, nor by any other use which would reduce their value.From the date of depositing the funds into a segregated foreign exchange deposit account, the account-handling bank shall, by the end of January of each year, report the information on the status of the management and utilization of the funds repatriated and deposited in the segregated foreign exchange deposit account, segregated trust account, and segregated securities discretionary investment account in the preceding year, to the tax authority-in-charge for recordation in the prescribed format and notify the FSC of the same.Where the funds are used in violation of the provisions of Paragraphs 2 and 3 of this article, the tax payable shall be withheld by the account-handling bank at 20% if the funds are withdrawn, used for purposes other than those mentioned in the preceding regulations, pledged and provided as security, or reduced in value in any other way, unless the funds are used in accordance with Paragraph 3 of Article 7 or Paragraph 5 of Article 8. Where the funds as prescribed in Subparagraph 2, Paragraph 1 of this article are found being used for purchasing real estate within five years from the date of depositing them into the segregated foreign exchange deposit account, the funds shall be taxed at 20% by the tax authority. The tax already paid for the aforementioned funds in accordance with Paragraph 1 or 2 of the preceding article can be deducted from the aforementioned tax withheld.Regulations governing the scope and manner of management and utilization of the funds in a segregated trust account and segregated securities discretionary investment account as referred to in Subparagraph 3 of Paragraph 1 and other related matters shall be prescribed by the FSC.
中文原文 境外資金匯回管理運用及課稅條例第6條
前條第一項及第二項存入外匯存款專戶之資金，依下列各款規定管理運用：
一、得依第七條或第八條規定提取從事投資。
二、按百分之五計算之限額內，得提取自由運用。
三、按百分之二十五計算之限額內，得自外匯存款專戶提取並存入信託專戶或證券全權委託專戶內從事金融投資。
依前項第三款規定管理運用之資金，應自該資金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。
未依前項第一款及第三款規定管理運用之資金，應於外匯存款專戶內存放達五年，於期限屆滿後，依前開規定分三年提取。
前項存放於外匯存款專戶之資金及依第一項第一款及第三款規定管理運用之資金，不得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。
受理銀行應自資金存入外匯存款專戶之日起，每年一月底前將上一年度個人及營利事業依本條例規定匯回資金於外匯存款專戶、信託專戶及證券全權委託專戶之管理及運用情形，依主管機關規定格式報該管稽徵機關備查並副知金融監督管理委員會。
違反第二項或第三項規定者，除依第七條第三項、第八條第五項規定辦理者外，應由受理銀行於其提取、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時，就該資金按百分之二十稅率代為扣取稅款；第一項第二款規定之資金自存入外匯存款專戶之日起算五年內經查獲用於購置不動產者，應由稽徵機關就該資金按百分之二十稅率課稅。
各該資金已依前條第一項或第二項規定繳納之稅款，得予扣除。
第一項第三款信託專戶及證券全權委託專戶內資金管理運用範圍與方式及其他相關事項之辦法，由金融監督管理委員會定之。
一、得依第七條或第八條規定提取從事投資。
二、按百分之五計算之限額內，得提取自由運用。
三、按百分之二十五計算之限額內，得自外匯存款專戶提取並存入信託專戶或證券全權委託專戶內從事金融投資。
依前項第三款規定管理運用之資金，應自該資金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。
未依前項第一款及第三款規定管理運用之資金，應於外匯存款專戶內存放達五年，於期限屆滿後，依前開規定分三年提取。
前項存放於外匯存款專戶之資金及依第一項第一款及第三款規定管理運用之資金，不得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。
受理銀行應自資金存入外匯存款專戶之日起，每年一月底前將上一年度個人及營利事業依本條例規定匯回資金於外匯存款專戶、信託專戶及證券全權委託專戶之管理及運用情形，依主管機關規定格式報該管稽徵機關備查並副知金融監督管理委員會。
違反第二項或第三項規定者，除依第七條第三項、第八條第五項規定辦理者外，應由受理銀行於其提取、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時，就該資金按百分之二十稅率代為扣取稅款；第一項第二款規定之資金自存入外匯存款專戶之日起算五年內經查獲用於購置不動產者，應由稽徵機關就該資金按百分之二十稅率課稅。
各該資金已依前條第一項或第二項規定繳納之稅款，得予扣除。
第一項第三款信託專戶及證券全權委託專戶內資金管理運用範圍與方式及其他相關事項之辦法，由金融監督管理委員會定之。