Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses Article 7
(Information and Documentation to Be Provided upon Tax Filing)Where the profit-seeking enterprise conducts controlled transactions of the type of use of funds with its related parties, it shall disclose the information regarding the associated enterprises or related parties in line with Article 21 of the TP Regulations when filing its income tax return. The capital regarded as related party debt depicted in Paragraph 1, Article 4 of the Regulations shall, except for the exemption when conforming to any one of the conditions provided in the items in Subparagraph 1, Paragraph 2, Article 4 of the Regulations, based on the prescribed format, disclose the proportion of related party debt to equity and relevant information, and prepare and retain the documentations required in Paragraph 2 for examination and verification by the tax collection authorities.The documentations that shall be prepared and retained mentioned in the preceding paragraph are as follows:1. The explanation of the changes in circumstances of the profit-seeking enterprise’s paid-in capital, capital reserve, retained earnings (or accumulated losses) and other items under owner’s equity.2. The nature of the liabilities, purposes of the liabilities and market situation at the time of the acquisition of the liabilities.3. The types of currency, amount, interest rate, period and financing condition of the liabilities, and the computation criteria of exchange rate.4. Pledges and conditions offered by a profit-seeking enterprise.5. Guarantors and guarantee conditions.6. The trends of loan interest rate and financing conditions under the same period and similar loans.7. The conversion conditions of the convertible corporate bonds.8. Other information regarding the related parties, liabilities and owner’s equity that could impact the calculation of the excess interest expenditure that shall not be considered as expenses or losses.Where a profit-seeking enterprise fails to disclose and prepare the relevant documentations of the liability and owner equity according to the preceding paragraph, the tax collection authorities may determine the proportion of related party debt to equity of a profit-seeking enterprise based on the available taxation data.
中文原文 營利事業對關係人負債之利息支出不得列為費用或損失查核辦法第7條
營利事業與其關係人間有資金使用之受控交易者，辦理所得稅結算申報時，應依營利事業所得稅不合常規移轉訂價查核準則第二十一條規定揭露相關資料。
其資金為第四條第一項所稱關係人之負債者，營利事業除符合第四條第二項第一款各目規定情形之一，得免予揭露外，應依規定格式揭露關係人之負債占業主權益比率及相關資訊，並備妥及保存第二項文據供稽徵機關查核。
前項所稱應備妥及保存供稽徵機關查核之文據如下：
一、營利事業實收資本額、資本公積、保留盈餘（或累積虧損）及其他業主權益科目之變動情況說明。
二、負債之性質、目的及取得時之市場狀況。
三、負債之貨幣種類、金額、利率、期限、融資條件及匯率計算依據。
四、營利事業提供之抵押品及條件。
五、擔保人及擔保條件。
六、同類同期貸款利率情況及融資條件。
七、可轉換公司債券之轉換條件。
八、其他與關係人、負債、業主權益有關且影響計算利息支出不得列為費用或損失之資料。
營利事業未依第一項規定揭露並備妥負債及業主權益相關文據者，稽徵機關得依查得之資料，核定其關係人之負債占業主權益之比率。
其資金為第四條第一項所稱關係人之負債者，營利事業除符合第四條第二項第一款各目規定情形之一，得免予揭露外，應依規定格式揭露關係人之負債占業主權益比率及相關資訊，並備妥及保存第二項文據供稽徵機關查核。
前項所稱應備妥及保存供稽徵機關查核之文據如下：
一、營利事業實收資本額、資本公積、保留盈餘（或累積虧損）及其他業主權益科目之變動情況說明。
二、負債之性質、目的及取得時之市場狀況。
三、負債之貨幣種類、金額、利率、期限、融資條件及匯率計算依據。
四、營利事業提供之抵押品及條件。
五、擔保人及擔保條件。
六、同類同期貸款利率情況及融資條件。
七、可轉換公司債券之轉換條件。
八、其他與關係人、負債、業主權益有關且影響計算利息支出不得列為費用或損失之資料。
營利事業未依第一項規定揭露並備妥負債及業主權益相關文據者，稽徵機關得依查得之資料，核定其關係人之負債占業主權益之比率。