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 15

If a profit-seeking enterprise from foreign countries, Mainland China, Hong Kong or Macau without a fixed operating location in the ROC that sells commodities to domestic and/ or overseas customersand meets the following conditions, the respective income from the sale of commodities shall be exempt from income tax in accordance with Paragraph 2 of Article 29 of the Act :1)Commodities sold have been approved under Article 11 and 12.2)Said commodities are stored by FTZ enterprises in locations approved under Article 14.Said profit-seeking enterprises must be legally registered organizations in their home country and operated based outside of the ROC.