Act for the Establishment and Administration of Technology Industrial Parks Article 22

Profit-seeking Enterprise Income Tax shall be levied against the domestic businesses in the Parks engaged in transshipment business based on 10% of their transshipment income. However, this shall not apply to the branch offices of those businesses in the Parks when the headquarters of such businesses are located in the territory of the Republic of China.The businesses mentioned in the preceding paragraph shall pay Profit-seeking Enterprise Income Tax in accordance with the provisions of Article 98-1 of the Income Tax Act. However, the provisions of Article 39 of the Income Tax Act shall not be applicable.The operation methods for the application procedures, deadlines, and other compliance matters for the taxation of the businesses engaged in transshipment operations in the Parks in the preceding two paragraphs shall be determined by the competent authority in consultation with the Ministry of Finance.