Regulations Governing Application of the Place of Effective Management Article 4
Where a foreign profit-seeking enterprise makes application of Article 43-4 of the Income Tax Act, such enterprise shall provide related information to evidence that its place of effective management is in the Republic of China with the documents specified below, and shall decide on its own discretion to appoint the domestic resident or responsible person of the domestic profit-seeking enterprise making significant management decisions to act as such foreign profit-seeking enterprise's responsible person in the Republic of China (hereinafter "responsible person"), and shall apply for recognition of the tax authorities of the domestic resident's registered household, or of the domestic profit-seeking enterprise's registered place. Within one month following the approval of the tax authority, the foreign profit-seeking enterprise shall file for registration of the place of effective management at the tax authority of the domestic resident's registered household, or of the domestic profit-seeking enterprise's registered place, and such registration shall take effect on either the filing date or registration date of the applicant's own choice. Once the date is selected, it shall not be changed. Where the registration of the place of effective management is not filed within the prescribed time limit, the place of effective management shall take effect from the date following the end of the one-month period:1.Incorporation documents under foreign law, including name of the company, business address, business items, capital amount, roster and domiciles of directors, all of which shall be attested by an overseas agency of the Republic of China or by other organizations recognized by the Government of the Republic of China of the place where the foreign profit-seeking enterprise is incorporated.2.An organization chart of the foreign profit-seeking enterprise.3.Financial reports or financial statements of the current and last fiscal years.4.Basic information and domiciles of directors and high-ranking managers of the current and last fiscal years.5.Directors' and shareholders' meeting minutes of the current and last fiscal years.6.An undertaking of the responsible person of the domestic resident or domestic profit-seeking enterprise making significant management decisions, in which the person undertakes to file the tax return, settle tax payment, withhold income tax, and submit and issue withholding certificates and dividend vouchers.
中文原文 實際管理處所適用辦法第4條
外國營利事業自行申請適用本法第四十三條之四規定者，應提出足資證明其實際管理處所在中華民國境內之相關資料及檢齊下列文件，並自行擇定作成重大管理決策之境內居住個人或境內營利事業之負責人為該外國營利事業在中華民國境內之負責人（以下簡稱負責人），向該境內居住個人戶籍所在地或境內營利事業所在地之稽徵機關申請認定，並於稽徵機關核准之翌日起一個月內，向該境內居住個人戶籍所在地或境內營利事業所在地之稽徵機關辦理實際管理處所登記，並擇定自申請日或登記日起適用，一經擇定，不得變更；未於期限屆滿日前辦理登記者，自期限屆滿之翌日起適用：
一、依外國法律設立登記資料，包含公司名稱、營業地址、營業項目、資本額、董事名冊及住所，並經所在地中華民國駐外機構或其他經中華民國政府認許機構之驗證。
二、集團組織結構圖。
三、當年度及前一年度財務報告或財務報表。
四、當年度與前一年度董事、高階管理人員基本資料及住所。
五、當年度與前一年度董事會及股東會議事錄。
六、作成重大管理決策之境內居住個人或境內營利事業之負責人，負責各項申報、納稅、辦理扣繳及憑單申報、填發等事宜之承諾書。
一、依外國法律設立登記資料，包含公司名稱、營業地址、營業項目、資本額、董事名冊及住所，並經所在地中華民國駐外機構或其他經中華民國政府認許機構之驗證。
二、集團組織結構圖。
三、當年度及前一年度財務報告或財務報表。
四、當年度與前一年度董事、高階管理人員基本資料及住所。
五、當年度與前一年度董事會及股東會議事錄。
六、作成重大管理決策之境內居住個人或境內營利事業之負責人，負責各項申報、納稅、辦理扣繳及憑單申報、填發等事宜之承諾書。