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 14

Law:: 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
Chinese:: 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14條

The FTZ enterprise that engages in the storage of approved commodities under Article 11 or Article 12 shall submit the following documents to the FTZ management authority to request storage location approval in accordance with the terms of Paragraph 2 of Article 29 of the Act.1)Application form.2)FTZ enterprise operating license.After receiving said application request, the FTZ management authority shall conduct a review in consultation with Customs and the FTZ operating organization, with review results forwarded to the local tax collection authority and the jurisdictional customs authorities.If an FTZ enterprise intends to use storage locations different from those approved, it shall submit a new application in accordance with Paragraph 1.

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14條

依前條核准之自由港區，其自由港區事業從事第十一條及第十二條核定商品之儲存，應檢附下列文件向自由港區管理機關申請核准其自由港區內儲存該等商品之處所為本條例第二十九條第二項規定之處所：
一、申請書。
二、自由港區事業營運許可證明文件。
自由港區管理機關受理前項申請案，得會同海關、自由港區營運機構等相關機關（構）進行審查，應將審核結果通知所在地稅捐稽徵機關及轄區海關。
經核准之儲存處所如有變更，自由港區事業應重新依第一項規定申請核准。

English translation for reference only; the Chinese text prevails. Not legal advice.