Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zones Article 10
Profit-seeking enterprises which have changed their delegated FTZ enterprises to conduct procurement, importation, storage, or delivery of goods in the FTZ or renewed the delegation contract are required to reapply for the letter of certification as prescribed in Article 6.
中文原文 營利事業於自由貿易港區從事貨物採購輸入儲存或運送免徵營利事業所得稅辦法第10條
營利事業委託自由港區事業於自由港區內從事貨物採購、輸入、儲存或運送之業務，如受委託之自由港區事業或受託內容有變更，或因合約屆滿再行續約者，應依第六條規定重行申請。