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 9

Profit-seeking enterprises shall submit the table of incentives for each year to the FTZ management authority within one month after the expiration of the income tax declaration deadline in accordance with Subparagraph 2 of Paragraph 1 of Article 7.The FTZ enterprise shall submit performance data delegated by profit-seeking enterprises for each year as mandated under Paragraph 1 of Article 29 of the Act to the FTZ management authority within two months after the expiration of the income tax declaration deadline.The FTZ operating organization shall submit the performance data of FTZ for each year as mandated under Paragraph 1 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 on the previous one-year income tax reduction/exemption returns for reference based on the three preceding documents received as mandated in Paragraph 1 of Article 29 of the Act. This assessment report shall include the income tax relief amount stated in the Paragraph 1 and performance data stated in the preceding two paragraphs. If the income tax relief amount for the assessment report is inconsistent with the amount approved by the tax collection authority, the FTZ management authority shall revise the assessment report and submit it to the competent authority.