Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 38
A resident of the ROC may apply to the tax collection authority for the issuance of a Certificate of Residence for the purpose of the application of the DTA in the other Contracting State.Where the tax collection authority accepts the aforementioned application, it shall issue a Certificate of Residence of the taxable year after examining relevant information of the applicant and confirming the applicant’s resident status. The above-mentioned tax collection authority may also sign or put a seal on the relevant prescribed form of the other Contracting State, in the case that such other State requests the use of such a form for confirming the applicant as a resident of the ROC.With respect to the trust funds stipulated under Paragraph 6, Article 3-4 of the Income Tax Act, the issuance of a Certificate of Residence which demonstrates “the proportion of the units with beneficial rights issued by the fund which are held by the beneficiaries that are the residents of the ROC” (hereinafter referred to as “the proportion of units held by residents of the ROC”) shall be made upon a request from the trust enterprise or securities investment trust enterprise of these trust funds. Such a request shall be delivered to the tax collection authority which governs the place to which the aforesaid enterprise is registered with the following documents attached thereto:1. The trust contract which has been approved by the competent authority and contains a statement specifying that “the collective trust fund may, for the benefits of the beneficiaries, engage the trustee on its behalf to handle relevant tax matters on the investment income of the fund” or “the securities investment trust fund may, for the benefits of the beneficiaries, engage the management company on its behalf to handle relevant tax matters on the investment income of the fund.”2. A statement specifying “the proportion of units held by residents of the ROC” issued based on the list of beneficiaries of the fund at any time point between the date of December 31 of the preceding year in which the income is incurred and the date on which the income is incurred. In the case that there are units of the aforesaid fund that were sold through a fund distributor, the calculation of “the proportion of units held by residents of the ROC” of that fund as a whole may be made by taking into account the statement specifying “the proportion of units held by residents of the ROC” issued by such fund distributor.When verifying the identity of a beneficiary as a resident of the ROC, the trust enterprise, securities investment trust enterprise, or fund distributor specified in the preceding paragraph may make a determination by relying upon the National Identification Card, relevant data with respect to organizing, incorporating, or establishing the agency, institution, organization, or enterprise in accordance with the laws of the ROC, the data collected by performing due diligence procedure required under the Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions, or other documents that provide sufficient evidence substantiating the beneficiary is a resident of the ROC. Notwithstanding the forgoing, the trust enterprise, securities investment trust enterprise, or fund distributor may not take a beneficiary of the fund into account when calculating “the proportion of units held by residents of the ROC,” if it knows or has reason to know that such beneficiary is not a resident of the ROC in accordance with the provisions under the applicable DTA.Where a tax collection authority accepts the request mentioned in Paragraph 3, it shall issue to each trust fund a Certificate of Residence as specified in that paragraph according to the classification of these trust funds, after confirming documents were provided by the trust enterprise, securities investment trust enterprise, or fund distributor as specified in each subparagraph under Paragraph 3.Where a trust fund mentioned in Paragraph 3 is deemed a resident of the ROC in accordance with the provisions under an applicable DTA, a Certificate of Residence of that trust fund may be applied for by the trust enterprise or securities investment trust enterprise and the provision of Paragraph 1 shall be accorded mutatis mutandis for its application. When a trust enterprise or securities investment trust enterprise applies for the issuance of such a Certificate of Residence of the trust fund, the application shall be made to the tax collection authority which governs the place where the enterprise is registered, and the tax collection authority shall accord with the provision of Paragraph 2 mutatis mutandis for handling such a case.
中文原文 適用所得稅協定查核準則第38條
中華民國之居住者為向他方締約國申請適用所得稅協定之需要，得向該管稅捐稽徵機關申請核發居住者證明。
稅捐稽徵機關受理前項申請，應依所得稅協定規定，查核申請人有關資料，確認其居住者身分後，核給所得年度之居住者證明，或於他方締約國規定確認申請人屬中華民國居住者之相關書表簽章。
所得稅法第三條之四第六項規定之信託基金，應由信託業者或證券投資信託事業檢附下列資料，向其設立登記地之稅捐稽徵機關，申請核發載明「中華民國居住者之受益人持有受益權單位數占該基金發行之受益權單位總數之比例」（以下簡稱中華民國居住者持有比例）之居住者證明：
一、經主管機關核准載有「共同信託基金得為受益人之權益由受託人代為處理本基金投資所得相關稅務事宜」或「證券投資信託基金得為受益人之權益由經理公司代為處理本基金投資所得相關稅務事宜」之信託契約。
二、所得發生前一年十二月三十一日至所得發生時任一時點，依基金受益人名冊出具之中華民國居住者持有比例之聲明書；透過基金銷售機構銷售部分，得依該銷售機構出具之中華民國居住者持有比例之聲明書，計算該基金整體為中華民國居住者持有比例。
前項規定之信託業者、證券投資信託事業或基金銷售機構於確認受益人為中華民國居住者身分時，得以中華民國國民身分證、依中華民國法律組織、設立或成立之機關、機構、團體、事業相關資料、依金融機構執行共同申報及盡職審查作業辦法規定之盡職審查資料或其他足資證明為中華民國居住者之文件認定。
但信託業者、證券投資信託事業或基金銷售機構明知或可得而知基金受益人依適用之所得稅協定規定非屬中華民國居住者，不得計入中華民國居住者比例。
稅捐稽徵機關受理第三項規定之申請，於確認信託業者或證券投資信託事業提供第三項各款規定之文書後，應按基金別核發該項規定之居住者證明。
第三項規定之信託基金，依適用之所得稅協定規定視為中華民國之居住者，其居住者證明之申請，由信託業者或證券投資信託事業準用第一項規定，向其設立登記地之稅捐稽徵機關辦理核發該信託基金之中華民國居住者證明，並由稅捐稽徵機關準用第二項規定辦理。
稅捐稽徵機關受理前項申請，應依所得稅協定規定，查核申請人有關資料，確認其居住者身分後，核給所得年度之居住者證明，或於他方締約國規定確認申請人屬中華民國居住者之相關書表簽章。
所得稅法第三條之四第六項規定之信託基金，應由信託業者或證券投資信託事業檢附下列資料，向其設立登記地之稅捐稽徵機關，申請核發載明「中華民國居住者之受益人持有受益權單位數占該基金發行之受益權單位總數之比例」（以下簡稱中華民國居住者持有比例）之居住者證明：
一、經主管機關核准載有「共同信託基金得為受益人之權益由受託人代為處理本基金投資所得相關稅務事宜」或「證券投資信託基金得為受益人之權益由經理公司代為處理本基金投資所得相關稅務事宜」之信託契約。
二、所得發生前一年十二月三十一日至所得發生時任一時點，依基金受益人名冊出具之中華民國居住者持有比例之聲明書；透過基金銷售機構銷售部分，得依該銷售機構出具之中華民國居住者持有比例之聲明書，計算該基金整體為中華民國居住者持有比例。
前項規定之信託業者、證券投資信託事業或基金銷售機構於確認受益人為中華民國居住者身分時，得以中華民國國民身分證、依中華民國法律組織、設立或成立之機關、機構、團體、事業相關資料、依金融機構執行共同申報及盡職審查作業辦法規定之盡職審查資料或其他足資證明為中華民國居住者之文件認定。
但信託業者、證券投資信託事業或基金銷售機構明知或可得而知基金受益人依適用之所得稅協定規定非屬中華民國居住者，不得計入中華民國居住者比例。
稅捐稽徵機關受理第三項規定之申請，於確認信託業者或證券投資信託事業提供第三項各款規定之文書後，應按基金別核發該項規定之居住者證明。
第三項規定之信託基金，依適用之所得稅協定規定視為中華民國之居住者，其居住者證明之申請，由信託業者或證券投資信託事業準用第一項規定，向其設立登記地之稅捐稽徵機關辦理核發該信託基金之中華民國居住者證明，並由稅捐稽徵機關準用第二項規定辦理。