Taxation Imposed Measures on Transshipment Engaged by Business Entities in Technology Industrial Parks Article 9
If a business entity chooses to apply the provisions in Article 22 of this Act and assess its profit-seeking enterprise income tax at 10% of the trans- shipment income, then the business entity should prepare the documents of the BIP or the branches and apply to the Tax Administration for approval.
中文原文 加工出口區區內事業從事轉運業務課稅作業辦法第9條
區內事業選擇適用本條例第二十二條規定，按其轉運業務收入之百分之十為營利事業所得額，課徵營利事業所得稅者，應於辦理當年度營利事業所得稅結算申報時，檢具園管局或分局之證明文件，送管轄稅捐稽徵機關核定。