Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing Article 22-1
Where a profit-seeking enterprise that is resident in the ROC is the Ultimate Parent Entity of an MNE Group, it shall prepare a country-by-country report of the current fiscal year in accordance with the prescribed format and submit the same to the local tax collection authority within one year after the end of the fiscal year.Where an MNE group whose UPE is not resident in the ROC, its constituent entity which is resident in the ROC shall submit the country-by-country report prescribed in the preceding paragraph if one of the following conditions applies; where there are two or more constituent entities of the same MNE Group that are resident in the ROC, the MNE Group may designate one of such constituent entities to submit the country-by-country report:1. The Ultimate Parent Entity of the MNE Group is not obligated to file a country-by-country report in its jurisdiction of tax residence; or,2. The Ultimate Parent Entity has filed a country-by-country report in its jurisdiction of tax residence, but such jurisdiction does not have an agreement in effect that requires the exchange of country-by-country reports to which the ROC is a party by the time specified in the preceding paragraph for submitting the country-by-country report; or,3. The Ultimate Parent Entity has filed a country-by-country report in its jurisdiction, and such jurisdiction has an agreement that requires the exchange of country-by-country reports in effect with the ROC; however, the collection authority-in-charge is unable to acquire the country-by-country report in accordance with the agreement.If one constituent entity is appointed by the MNE Group referred to in the preceding paragraph as a sole substitute for the Ultimate Parent Entity, to submit the country-by-country report (hereinafter referred to as the "Surrogate Parent Entity") and is resident outside of the ROC, any profit-seeking entity of the MNE Group which is resident in the ROC shall not be required to submit a country-by-country report to the local collection authority-in-charge if the MNE Group satisfies the following conditions:1. The jurisdiction of tax residence of the Surrogate Parent Entity requires filing of country-by-country reports.2. The jurisdiction in the preceding subparagraph has an agreement that requires the exchange of country-by-country reports in effect with the ROC by the time specified in the first paragraph for submitting the country-by-country report, and the collection authority-in-charge is able to acquire the country-by-country report in accordance with the agreement.3. The profit-seeking enterprise has disclosed the relevant information of the Ultimate Parent Entity and Surrogate Parent Entity in accordance with Article 21.If the Surrogate Parent Entity appointed by the MNE Group is a profit-seeking enterprise which is resident in the ROC, it shall submit the country-by-country report in accordance with the first paragraph.The members and contents of the country-by-country report in the preceding four paragraphs are as follows:1. “Constituent entity of the country-by-country report” shall mean an entity that meets any one of the following conditions:(1)Any profit-seeking enterprise that is included in the consolidated financial statements of the MNE Group under the law or accounting principles generally applied in its jurisdiction of tax residence of the Ultimate Parent Entity;(2)Any profit-seeking enterprise that is not included in the consolidated financial statements in the preceding item, but would be so required if equity interests in the Ultimate Parent Entity were traded on a public securities exchange in its jurisdiction of tax residence;(3)Any such profit-seeking enterprise that is excluded from the MNE Group’s consolidated financial statements in the preceding two items solely on size or materiality grounds; and(4)Any permanent establishment of any profit-seeking enterprise of the MNE group included in the preceding three items provided the profit-seeking enterprise prepares a separate financial statement for such permanent establishment for financial reporting, regulatory, tax reporting, or internal management control purposes.2. Content of the country-by-country report:(1)Aggregate information relating to the amount of revenue, profit (loss) before income tax, income tax paid, income tax accrued, stated capital, accumulated earnings, number of employees, and tangible assets other than cash or cash equivalents with regard to each jurisdiction in which the MNE Group operates.(2)An identification of each constituent entity of the MNE Group setting out the jurisdiction of tax residence of such constituent entity mentioned under the preceding item, and the jurisdiction under the laws of which such constituent entity is organized, and the nature of the main business activity or activities of such constituent entity, which shall include: research and development; holding or managing intellectual property; purchasing or procurement; manufacturing or production; sales, marketing or distribution; administrative, management or support services; provision of services to unrelated parties; internal group finance; regulated financial services; insurance; holding shares or other equity instruments; dormant.(3)A description of any activity engaged by constituent entities other than the preceding item.A profit-seeking enterprise that is resident in the ROC being a constituent entity of an MNE Group may be exempt from the submission of country-by-country report in accordance with Paragraphs 1, 2, or 4 hereof if the group's total consolidated revenue during the fiscal year immediately preceding the reporting fiscal year is below the standards prescribed by the MOF.In the case where the collection authority-in-charge is unable to acquire the country-by-country report as set forth in Subparagraph 3, Paragraph 2 hereof, or where the collection authority-in-charge is able to acquire the country-by-country report in accordance with the agreement as set forth in Subparagraph 2, Paragraph 3 hereof, the country or jurisdiction concerned shall be determined in accordance with a list of countries or jurisdictions with whom the ROC may not effectively carry out the exchange of country-by-country reports as released by the MOF before the submission deadline prescribed in Paragraph 1. However, in a case where the collection authority-in-charge is unable to acquire the country-by-country report of an MNE Group despite the ROC has an information exchange agreement in effect with the country or jurisdiction which is not in the prescribed list, the profit-seeking enterprise shall submit the country-by-country report within one month after receipt of a written notice sent by the collection authority-in-charge. If the profit-seeking enterprise cannot submit the report within the prescribed time limit, it may apply for an extension before the deadline. The extension can be granted only once and cannot exceed one month.
中文原文 營利事業所得稅不合常規移轉訂價查核準則第22-1條
中華民國境內之營利事業為跨國企業集團之最終母公司，應依規定格式撰擬該集團當年度之國別報告，於會計年度終了後一年內送交所在地稽徵機關。
跨國企業集團之最終母公司在中華民國境外，有下列情形之一者，其在中華民國境內之營利事業成員，應依前項規定辦理；該集團在中華民國境內有二個以上之成員者，得指定其中一個成員送交：
一、依最終母公司之居住地國或地區法令規定不須申報國別報告。
二、最終母公司向其居住地國或地區申報國別報告，但該國或地區於前項規定國別報告送交期限前，未與我國簽署生效得進行國別報告資訊交換之相關協定。
三、最終母公司向其居住地國或地區申報國別報告，且該國或地區與我國已簽署生效得進行國別報告資訊交換之相關協定，但稽徵機關無法依相關協定實際取得國別報告。
前項跨國企業集團指定其中一成員代理最終母公司（以下簡稱代理母公司送交成員）送交國別報告者，該成員如在中華民國境外且符合下列各款規定，其在中華民國境內之營利事業成員得免向所在地稽徵機關送交該報告：
一、代理母公司送交成員之居住地國或地區要求申報該集團之國別報告。
二、前款居住地國或地區於第一項規定國別報告送交期限前，與我國簽署生效包括得進行國別報告資訊交換之相關協定，且稽徵機關得依相關協定實際取得國別報告。
三、已依第二十一條規定揭露該集團之最終母公司及代理母公司送交成員相關資料。
跨國企業集團指定之代理母公司送交成員如為中華民國境內之營利事業，應依第一項規定送交國別報告。
前四項規定之國別報告，應包括之成員及內容如下：
一、國別報告成員：指符合下列各目情形之一者：
（一）依最終母公司居住地國或地區之法規或基於編製財務報導目的依循之一般會計原則規定，應納入編製合併財務報表範圍之營利事業。
（二）未納入前目編製合併財務報表範圍，但最終母公司之股權如於居住地國或地區公開證券交易市場交易，依該公開證券交易市場交易應遵循之財務報告編製規定，應納入編製合併財務報表範圍之營利事業。
（三）僅因規模或重要性因素考量而未納入前二目編製合併財務報表範圍之營利事業。
（四）符合前三目規定之營利事業，基於編製財務報導、法規、稅務申報或內部管理控制目的，應單獨編製財務報表之常設機構。
二、國別報告內容：
（一）按跨國企業集團營運所在各國家或地區之收入、所得稅前損益、已納所得稅及當期應付所得稅、實收資本額、累積盈餘、員工人數及有形資產（現金及約當現金除外）合計數。
（二）按前目國家或地區，列示跨國企業集團成員之居住地或設立地國或地區，及其主要活動情形，主要活動包括：研究與發展；持有或管理智慧財產權；採購；製造或生產；銷售、行銷或配銷；行政、管理或支援服務；對非關係人提供服務；集團內部融資；受規範金融服務；保險；持有股份或其他權益工具；停業。
（三）跨國企業集團成員從事前目所列以外之活動者，其活動性質說明。
中華民國境內之營利事業所屬跨國企業集團前一年度合併收入總額未達財政部規定標準者，得免依第一項、第二項或第四項規定送交國別報告。
第二項第三款所稱稽徵機關無法依相關協定或第三項第二款所稱稽徵機關得依相關協定實際取得國別報告之國家或地區，以第一項規定送交期限屆滿日財政部已公告無法進行有效資訊交換之國家或地區參考名單為準。
但稽徵機關依我國與非屬該參考名單之國家或地區簽署生效得進行國別報告資訊交換之相關協定，未能實際取得跨國企業集團之國別報告者，其在中華民國境內之營利事業成員應於稽徵機關書面通知函送達之日起一個月內送交國別報告；其因特殊情形，不能於規定期間內提示者，應於期間屆滿前申請延期，延長之期間最長不得超過一個月，並以一次為限。
跨國企業集團之最終母公司在中華民國境外，有下列情形之一者，其在中華民國境內之營利事業成員，應依前項規定辦理；該集團在中華民國境內有二個以上之成員者，得指定其中一個成員送交：
一、依最終母公司之居住地國或地區法令規定不須申報國別報告。
二、最終母公司向其居住地國或地區申報國別報告，但該國或地區於前項規定國別報告送交期限前，未與我國簽署生效得進行國別報告資訊交換之相關協定。
三、最終母公司向其居住地國或地區申報國別報告，且該國或地區與我國已簽署生效得進行國別報告資訊交換之相關協定，但稽徵機關無法依相關協定實際取得國別報告。
前項跨國企業集團指定其中一成員代理最終母公司（以下簡稱代理母公司送交成員）送交國別報告者，該成員如在中華民國境外且符合下列各款規定，其在中華民國境內之營利事業成員得免向所在地稽徵機關送交該報告：
一、代理母公司送交成員之居住地國或地區要求申報該集團之國別報告。
二、前款居住地國或地區於第一項規定國別報告送交期限前，與我國簽署生效包括得進行國別報告資訊交換之相關協定，且稽徵機關得依相關協定實際取得國別報告。
三、已依第二十一條規定揭露該集團之最終母公司及代理母公司送交成員相關資料。
跨國企業集團指定之代理母公司送交成員如為中華民國境內之營利事業，應依第一項規定送交國別報告。
前四項規定之國別報告，應包括之成員及內容如下：
一、國別報告成員：指符合下列各目情形之一者：
（一）依最終母公司居住地國或地區之法規或基於編製財務報導目的依循之一般會計原則規定，應納入編製合併財務報表範圍之營利事業。
（二）未納入前目編製合併財務報表範圍，但最終母公司之股權如於居住地國或地區公開證券交易市場交易，依該公開證券交易市場交易應遵循之財務報告編製規定，應納入編製合併財務報表範圍之營利事業。
（三）僅因規模或重要性因素考量而未納入前二目編製合併財務報表範圍之營利事業。
（四）符合前三目規定之營利事業，基於編製財務報導、法規、稅務申報或內部管理控制目的，應單獨編製財務報表之常設機構。
二、國別報告內容：
（一）按跨國企業集團營運所在各國家或地區之收入、所得稅前損益、已納所得稅及當期應付所得稅、實收資本額、累積盈餘、員工人數及有形資產（現金及約當現金除外）合計數。
（二）按前目國家或地區，列示跨國企業集團成員之居住地或設立地國或地區，及其主要活動情形，主要活動包括：研究與發展；持有或管理智慧財產權；採購；製造或生產；銷售、行銷或配銷；行政、管理或支援服務；對非關係人提供服務；集團內部融資；受規範金融服務；保險；持有股份或其他權益工具；停業。
（三）跨國企業集團成員從事前目所列以外之活動者，其活動性質說明。
中華民國境內之營利事業所屬跨國企業集團前一年度合併收入總額未達財政部規定標準者，得免依第一項、第二項或第四項規定送交國別報告。
第二項第三款所稱稽徵機關無法依相關協定或第三項第二款所稱稽徵機關得依相關協定實際取得國別報告之國家或地區，以第一項規定送交期限屆滿日財政部已公告無法進行有效資訊交換之國家或地區參考名單為準。
但稽徵機關依我國與非屬該參考名單之國家或地區簽署生效得進行國別報告資訊交換之相關協定，未能實際取得跨國企業集團之國別報告者，其在中華民國境內之營利事業成員應於稽徵機關書面通知函送達之日起一個月內送交國別報告；其因特殊情形，不能於規定期間內提示者，應於期間屆滿前申請延期，延長之期間最長不得超過一個月，並以一次為限。