Regulations for Verification of Investment by Overseas Compatriots and Foreign Nationals Article 3
The competent authority in charge of examining the forms of investment shall verify the investment amount in accordance with the following:1. If an investor purchases New Taiwan Dollars (“NTD”) to fund an investment, the amount of the investment shall be verified after deducting any commissions and other related charges.2. If an investor remits funds in a foreign currency for the investment, the investment amount would be verified as the amount of the incoming transfer in NTD calculated according to the foreign exchange rate of the beneficiary bank at the time of remitting inwards.3. If an investor brings in bank notes in a foreign currency for investment, the investment amount would be verified as the amount of the incoming transfer in NTD calculated according to the foreign exchange rate of the beneficiary bank at the time of remitting inwards.4. If an investor uses patent rights, trademark rights, copyright, professional technical skills or other intellectual property rights as investment capital, the amount of the investment shall be verified as the worth or value of such legal rights at the grant of investment approval.5. If an investor uses equipment or raw material as investment capital, the investment amount shall be determined as the F.O.B. price of such equipment and material at the customs in NTD calculated in accordance with the exchange rate on the date of import.6. If an investor uses NTD to purchase equipment and raw materials in Taiwan, the amount of investment shall be verified as the actual dollar amount for the purchase by invoices.7. If the investment is capitalized through stock divisions due to mergers, demergers, or acquisitions, the amount of investment shall be verified as the dollar amount set forth at time of investment approval.8. If the investment is capitalized through creditor rights, the amount of investment shall be verified as the dollar amount set forth at time of investment approval.For investors using other than the above-mentioned forms of investment, which are authorized by other competent authority, the amount of investment shall be verified in accordance with the standards set forth by the competent authority.
中文原文 華僑及外國人投資額審定辦法第3條
主管機關審定投資人各類投資額，依下列方式予以核計︰一、以外匯結售為新臺幣投資者，採計其扣除手續費及其他相關費用後之淨額。
二、以匯入外匯投資者，採計匯入受款銀行核發交易憑證時之買匯匯率，換算為新臺幣後之金額。
三、自行攜入外幣現鈔投資者，採計匯入受款銀行核發交易憑證之買匯匯率，換算為新臺幣後之金額。
四、以專利權、商標權、著作財產權、專門技術或其他智慧財產權作為股本投資者，採計該投資申請案經核准時之金額。
五、以輸入自用機器設備、原料投資者，以海關起岸價格為準，採計進口日期之匯率換算為新臺幣之金額。
六、以新臺幣於國內購買自用機器設備、原料投資者，採計其交易發票之實際金額。
七、以合併、收購、分割或股份轉換作為股本投資者，採計該投資申請案經核准時之金額。
八、以債權作為股本投資者，採計該投資申請案經核准時之金額。
投資人以其他經主管機關認可投資之財產投資者，其投資額審定之核計方式，由主管機關認定之。
二、以匯入外匯投資者，採計匯入受款銀行核發交易憑證時之買匯匯率，換算為新臺幣後之金額。
三、自行攜入外幣現鈔投資者，採計匯入受款銀行核發交易憑證之買匯匯率，換算為新臺幣後之金額。
四、以專利權、商標權、著作財產權、專門技術或其他智慧財產權作為股本投資者，採計該投資申請案經核准時之金額。
五、以輸入自用機器設備、原料投資者，以海關起岸價格為準，採計進口日期之匯率換算為新臺幣之金額。
六、以新臺幣於國內購買自用機器設備、原料投資者，採計其交易發票之實際金額。
七、以合併、收購、分割或股份轉換作為股本投資者，採計該投資申請案經核准時之金額。
八、以債權作為股本投資者，採計該投資申請案經核准時之金額。
投資人以其他經主管機關認可投資之財產投資者，其投資額審定之核計方式，由主管機關認定之。