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Article 25 of Income Tax Act

In accordance with Paragraph 1 of Article 25 of Income Tax Act, any profit-seeking enterprise having its head office outside the territory of the Republic of China(R.O.C), and which is engaged in international transport, construction contracting, providing technical services, or machinery and equipment leasing, etc., in the territory of the Republic of China, and the cost and expenses of which are difficult to calculate may apply for approval from the Ministry of Finance.  Either ten percent of its total business revenue for an enterprise engaged in international transport business, or fifteen percent of its total business revenue for one engaged in any other businesses is subject to tax as its income derived within the territory of the Republic of China under Article 98-1 of Income Tax Act. The application can be submitted by a foreign profit-seeking enterprise itself or by any individual residing in the R.O.C or profit-seeking enterprise with a fixed place of business or business agent within the territory of the R.O.C.  The applicants shall submit “Application of foreign profit-seeking enterprise for calculating income in accordance with the Paragraph 1 of Article 25 of Income Tax Act” along with the original power of attorney and a copy of the service contract (both the original in the foreign language and the Chinese translation), and mail to the tax collection authority-in-charge where the applicants’ fixed place of business or business agent located, or payer of such income is located.

Last updated:2020-11-16