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 16
The FTZ enterprise shall submit performance data of approved commodities in accordance with Article 11 and 12 for each year to FTZ management authority within two months after the expiration of the income tax declaration deadline. The performance data will comprise the following information:1)The tonnage of commodities deposited during the year2)The tonnage of commodities removed during the year3)The identity of the depositors of the commodities4)The identity of persons taking delivery out of warehouse of the commoditiesThe FTZ operating organization shall submit performance data of FTZ for each year as mandated under Paragraph 2 of Article 29 of the Act to the FTZ management authority within two months after the expiration of the income tax declaration deadline.Prior to the end of October each year, the FTZ management authority shall prepare and submit an assessment report to the competent authority and the local tax collection authority on the previous one-year income tax reduction/exemption returns for reference based on the two preceding documents received as mandated in Paragraph 2 of Article 29 of the Act.
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16條
自由港區事業應於辦理各年度營利事業所得稅結算申報期間屆滿之次日起二個月內，將各該年度儲存第十一條及第十二條核定商品之營運績效資料提報自由港區管理機關。
營運績效資料包含下列資訊：
一、年度內所存放商品之總噸數。
二、年度內所提領商品之總噸數。
三、進儲商品者之身分。
四、自倉庫提領商品者之身分。
自由港區營運機構應於應於辦理各年度營利事業所得稅結算申報期間屆滿之次日起二個月內，將各該年度自由港區適用本條例第二十九條第二項規定之營運績效資料提報自由港區管理機關。
自由港區管理機關應應於每年十月底前按其已收到之前二項資料，編製上年度適用本條例第二十九條第二項規定所得稅減免之成效評估報告送主管機關及所在地稅捐稽徵機關。
營運績效資料包含下列資訊：
一、年度內所存放商品之總噸數。
二、年度內所提領商品之總噸數。
三、進儲商品者之身分。
四、自倉庫提領商品者之身分。
自由港區營運機構應於應於辦理各年度營利事業所得稅結算申報期間屆滿之次日起二個月內，將各該年度自由港區適用本條例第二十九條第二項規定之營運績效資料提報自由港區管理機關。
自由港區管理機關應應於每年十月底前按其已收到之前二項資料，編製上年度適用本條例第二十九條第二項規定所得稅減免之成效評估報告送主管機關及所在地稅捐稽徵機關。