Regulations Governing Application of the Place of Effective Management Article 9
Where a foreign profit-seeking enterprise selects to be eligible for Article 43-4 of the subject Regulations starting from its filing date, but as of its filing date fails to file for provisional payment, tax return, undistributed earnings, and the income basic tax, and fails to settle the tax payment within the prescribed time limit under the Income Tax Act and the Income Basic Tax Act, the responsible person shall file a tax return and settle the tax payment within one month starting from the date following the registration date. If it has subsequently filed a tax return and settled the tax payment within the prescribed time limit, it may be exempt from any delinquent interest or fines for delinquent reporting, non-reporting, and delinquent tax payment under the Income Tax Act; if it has subsequently failed to file a tax return and settle the tax payment within the prescribed time limit, it shall be liable for any delinquent interest or fines for delinquent reporting, non-reporting, and delinquent tax payment.Where, as of its registration date, the foreign profit-seeking enterprise has failed to withhold income tax from various income payments, to submit and to issue the relevant certificates in accordance with the Income Tax Act, the tax withholder or payer shall, within one month starting from the date following the registration date, settle the unpaid or underpaid tax, submit the withholding (exemption) certificates, dividend vouchers and relevant certificates to the tax authorities, and issue them to the taxpayer. If it has subsequently withheld, submitted and issued certificates within the prescribed time limit, it may be exempt from penalties under the Income Tax Act; if it has subsequently failed to withhold, submit, and issue certificates within the prescribed time limit, it shall be liable for the penalties under the Income Tax Act.The tax payment to be settled within the prescribed time limit in the preceding two paragraphs shall be subject to the interest surcharge under Paragraph 3, Article 48-1 of the Tax Collection Act, until the payment is settled.
中文原文 實際管理處所適用辦法第9條
依第四條規定擇定自申請日起適用本法第四十三條之四規定之外國營利事業，於登記日已逾本法及所得基本稅額條例規定辦理暫繳、結算、未分配盈餘、所得基本稅額申報及繳納稅款之期限且未辦理申報者，其負責人應於登記之翌日起一個月內補辦申報及補繳稅款。
其於規定期限內補辦申報及補繳稅款者，得免依本法規定加計滯納利息及加徵滯報金、怠報金、滯納金；屆期未辦理者，應依規定加計滯納利息及加徵滯報金、怠報金、滯納金。
前項外國營利事業於登記日已逾本法規定有關給付各類所得應辦理扣繳、各項憑單申報及填發之期限且未辦理者，扣繳義務人或給付人應於登記之翌日起一個月內辦理補繳應扣未扣或短扣之稅款，向稽徵機關補報扣（免）繳憑單、股利憑單及相關憑單，並填發納稅義務人。
其於規定期限內補繳、補報及填發者，得免依本法規定處罰；屆期未辦理者，應予處罰。
依前二項規定期限內補繳之稅款，應依稅捐稽徵法第四十八條之一第三項規定加計利息至補繳日止。
其於規定期限內補辦申報及補繳稅款者，得免依本法規定加計滯納利息及加徵滯報金、怠報金、滯納金；屆期未辦理者，應依規定加計滯納利息及加徵滯報金、怠報金、滯納金。
前項外國營利事業於登記日已逾本法規定有關給付各類所得應辦理扣繳、各項憑單申報及填發之期限且未辦理者，扣繳義務人或給付人應於登記之翌日起一個月內辦理補繳應扣未扣或短扣之稅款，向稽徵機關補報扣（免）繳憑單、股利憑單及相關憑單，並填發納稅義務人。
其於規定期限內補繳、補報及填發者，得免依本法規定處罰；屆期未辦理者，應予處罰。
依前二項規定期限內補繳之稅款，應依稅捐稽徵法第四十八條之一第三項規定加計利息至補繳日止。