Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 34

In the case that the income derived by a resident of the other Contracting State subject to withholding tax under Article 88 of the Income Tax Act has already been taxed in accordance with the Standards of Withholding Rates for Various Incomes, the income recipient or tax withholders may, no later than 10 years from the tax payment date, apply to the relevant tax collection authorities which originally handled the withholding tax cases for the application of the provisions of a DTA by providing together with the relevant documents as required under Article 23, 24, 25, 26, or 27 of these Regulations as well as the withholding tax statements. The income recipient or tax withholders may also, no later than 10 years from the tax payment date and based on the service area of the respective National Taxation Bureau where the tax withholders are located, aggregately apply to the Head Office of each identified National Taxation Bureau which originally handled the withholding tax cases, for the application of the provisions of a DTA by providing together with the aggregated amount of tax declared and paid to each of the subordinate branches or offices of that National Taxation Bureau.In the case that a resident of the other Contracting State who has derived income not subject to withholding tax under Article 88 of the Income Tax Act, and has filed a tax return and made tax payment in accordance with the Income Tax Act, the income recipient may, no later than 10 years from the tax payment date, apply to the tax collection authority which originally handled the tax filing case for the application of the provisions of a DTA by providing together with the relevant documents as required under Article 23, 24, 26, or 27 of these Regulations as well as the tax return and original copy of the tax payment statements.When the amendment to these Regulations comes into effect on April 8, 2025, the provisions of the preceding two paragraphs shall apply to cases in which the period counting from the tax payment date has not exceeded five years, while the provisions in effect prior to the amendment shall apply to cases in which the period counting from the tax payment date has exceeded five years.The income recipient or tax withholder may appoint an individual residing in the territory of the ROC, or a profit-seeking enterprise having a fixed place of business within the territory of the ROC, to apply for the application of the provisions of a DTA mentioned in Paragraphs 1 and 2.Notwithstanding the provisions of Paragraphs 1 and 2, where the provisions of the applicable DTA provide otherwise, the provisions of the DTA shall prevail.