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 6
A profit-seeking enterprise eligible for income tax exemption under Article 3 shall fill out the prescribed format, submit the following documents stated below, and apply to the local FTZ management authority for the issuance of a certification letter concerning the undertaking of procurement, importation, storage, or delivery of goods in the FTZ that are within a preparatory or auxiliary nature before the end of the third month of the following fiscal year of the income year. The exemption period is up to 5 years:1)Proof of registration of the profit-seeking enterprise.2)A declaration that place of effective management of the profit-seeking enterprise established or registered under the overseas laws is outside the ROC.3)Proof that place of effective management of the profit-seeking enterprise established or registered under the laws of the ROC is outside the ROC.4)A proposal from a profit-seeking enterprise for directing or delegating a FTZ enterprise to conduct procurement, importation, storage, or delivery of goods covers the following content:A.Basic information of the profit-seeking enterprise, including date of incorporation, amount of capital, chairman, general manager, number of employees, annual turnover, scope of business, location of company and contacts, etc.B.Description of the core business activities (including the functions performed, the risks assumed, and the assets used within and outside the territory of the ROC).C.Description that the business activities carried out within the territory of the ROC are not part of the core, necessity, and importance in terms of their overall domestic and overseas business activities.D.Description that the storage and sale of goods in the FTZ is under the tax exemption scope.E.Other documents to prove that the profit-seeking enterprise is in accordance with the provisions of Articles 4 and 5.5)The profit-seeking enterprise delegating the FTZ enterprise to engage in the procurement, importation, storage, or delivery of goods shall submit the effective delegation contract signed with the FTZ enterprise, as well as a translated and condensed Chinese version of the contract.While reviewing the documents stipulated in Subparagraph 4 of the preceding Paragraph, if the FTZ management authority and the tax collection authority have any questions regarding whether the business activities of the profit-seeking enterprise within the territory of the ROC are preparatory or auxiliary, the authorities may request the profit-seeking enterprise for a value chain contribution analysis and related supporting documents.If the proposal and the value chain contribution analysis specified in Subparagraph 4 of Paragraph 1 have been certified by a certified public accountant, they could be assessed by paper reviewing.If the profit-seeking enterprise delegates an agent as applicant, the agent should submit the original copy of the power of attorney.The profit-seeking enterprise may apply for a letter of certification in accordance with Paragraph 1 for the individual goods it sells. It shall only undertake preparatory or auxiliary activities within the territory of the ROC in accordance with Article 4, the domestic activities of individual goods shall be in line with the scope of the preceding Article, and the income derived from the sale of the individual goods can be clearly calculated. If the aforementioned criteria that shall be reviewed by the FTZ management authority are met, a letter of certification for the individual goods may be issued.When the FTZ management authority issues the letter of certification in accordance with the first and the preceding Paragraphs, it shall indicate the exemption period, and carbon copies shall be sent to the competent authority, Taxation Administration, Ministry of Finance and the local tax collection authority.
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6條
營利事業申請適用第三條規定免徵營利事業所得稅者，應於所得年度之次一會計年度第三個月終了日前，依規定格式填報並檢附下列文件，向自由港區所在地之自由港區管理機關申請核發符合營利事業在中華民國境內僅從事準備或輔助性質之活動於自由港區從事貨物採購、輸入、儲存或運送證明函，核准免徵期間最長為五年：
一、營利事業登記證明文件。
二、依中華民國境外法律設立或登記之營利事業，實際管理處所在中華民國境外之聲明書。
三、依中華民國法律設立或登記之營利事業，實際管理處所在中華民國境外之證明文件。
四、營利事業自行或委託自由港區事業從事貨物採購、輸入、儲存或運送之計畫書，內容包含：
（一）營利事業基本資料，包含設立日期、資本額、董事長、總經理、員工人數、年營業額、營業項目、公司地址及聯絡人等。
（二）主要營業活動（包括在中華民國境內、外執行之功能、承擔之風險及使用之資產）之說明。
（三）在中華民國境內從事之營業活動，就其境內、外整體營業活動而言非屬核心、必要及重要活動之說明。
（四）於自由港區進儲及銷售貨物符合免稅活動範圍之說明。
（五）其他足資證明符合第四條及第五條規定之文件。
五、營利事業委託自由港區事業從事貨物之採購、輸入、儲存或運送，檢附與自由港區事業簽訂之生效委託合約及中文簡譯本。
自由港區管理機關及稅捐稽徵機關審查前項第四款規定之文件時，對營利事業在中華民國境內從事之營業活動是否屬準備或輔助性質之活動存有疑義時，得請營利事業提示價值鏈貢獻分析及相關證明文件。
第一項第四款規定之計畫書及前項價值鏈貢獻分析，如提示會計師簽證報告，得予書面審核。
營利事業委託代理人申請者，應檢附授權書正本。
營利事業得就其銷售之個別貨物依第一項規定申請證明函，其經自由港區管理機關審查符合第四條規定在中華民國境內僅從事準備或輔助性質活動，且其就該貨物在境內從事之活動符合前條規定範圍並能明確計算銷售該貨物之所得者，得就個別貨物核發證明函。
自由港區管理機關核發第一項及前項規定證明函時，應註明免徵期間及副知主管機關、財政部賦稅署及所在地稅捐稽徵機關。
一、營利事業登記證明文件。
二、依中華民國境外法律設立或登記之營利事業，實際管理處所在中華民國境外之聲明書。
三、依中華民國法律設立或登記之營利事業，實際管理處所在中華民國境外之證明文件。
四、營利事業自行或委託自由港區事業從事貨物採購、輸入、儲存或運送之計畫書，內容包含：
（一）營利事業基本資料，包含設立日期、資本額、董事長、總經理、員工人數、年營業額、營業項目、公司地址及聯絡人等。
（二）主要營業活動（包括在中華民國境內、外執行之功能、承擔之風險及使用之資產）之說明。
（三）在中華民國境內從事之營業活動，就其境內、外整體營業活動而言非屬核心、必要及重要活動之說明。
（四）於自由港區進儲及銷售貨物符合免稅活動範圍之說明。
（五）其他足資證明符合第四條及第五條規定之文件。
五、營利事業委託自由港區事業從事貨物之採購、輸入、儲存或運送，檢附與自由港區事業簽訂之生效委託合約及中文簡譯本。
自由港區管理機關及稅捐稽徵機關審查前項第四款規定之文件時，對營利事業在中華民國境內從事之營業活動是否屬準備或輔助性質之活動存有疑義時，得請營利事業提示價值鏈貢獻分析及相關證明文件。
第一項第四款規定之計畫書及前項價值鏈貢獻分析，如提示會計師簽證報告，得予書面審核。
營利事業委託代理人申請者，應檢附授權書正本。
營利事業得就其銷售之個別貨物依第一項規定申請證明函，其經自由港區管理機關審查符合第四條規定在中華民國境內僅從事準備或輔助性質活動，且其就該貨物在境內從事之活動符合前條規定範圍並能明確計算銷售該貨物之所得者，得就個別貨物核發證明函。
自由港區管理機關核發第一項及前項規定證明函時，應註明免徵期間及副知主管機關、財政部賦稅署及所在地稅捐稽徵機關。