Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 39
A resident of the other Contacting State may apply for the issuance of a tax payment certificate for the purpose of applying for foreign tax credits with the tax authority in that State.
中文原文 適用所得稅協定查核準則第39條
他方締約國之居住者為向該國稅務機關申報國外稅額扣抵之需要，得向稅捐稽徵機關申請核發納稅證明。