Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 15

An export factory or firm meeting any one of the three requirements below, for which it was found after investigation that during the period of time referred to any one of the three requirements below that there was no deficit on the average, no overdue tax, and no violation of the laws and regulations, and the deficit of previous years, if any, was already made up may be approved for processing self-executed affidavit and account recording for the duties and taxes on raw materials for their export products:1. During the past two years, the average export record amounted to NT$60 million or above each year, or the amount of tax offsets and refunds amounted to NT$30 million or above each year.2. During the past three years, the average export record amounted to NT$40 million or above each year, or the amount of tax offsets and refunds amounted to NT$20 million or above each year.3. During the past four years, the average export record amounted to NT$20 million or above each year, or the amount of tax offsets and refunds amounted to NT$10 million or above each year.In accordance with the preceding Paragraph, the export record during the past three years already reached NT$40 million after the third year had begun or the amount of tax offsets and refunds reached NT$20 million; or the export record during the past four years already reached NT$20 million after the fourth year had begun or the amount of tax offsets and refunds reached NT$10 million; furthermore, during the past 2 or 3 years there was no deficit on the average when the book was audited at each year end, no overdue tax, and no violation of laws and regulations; it shall be considered that 3 or 4 full years have already elapsed.The term "has no overdue taxes and violation of laws and regulations" set forth in the preceding two paragraphs means that within each specific period, no overdue taxes or fines are imposed; or that overdue taxes or penalties were imposed and paid up; or that a security has been provided for the overdue taxes or outstanding fines.A factory or firm processing self-executed affidavit and account recording is required to file a renewal application every year; such renewal application should be filed with the original Customs one month before the expiration date of the self-executed affidavit and account recording privileges previously granted.