A：

1. Foreign profit-seeking enterprises having permanent establishments or business agents
If a profit-seeking enterprise whose head office is outside the territory of    R.O.C. has a permanent establishment or business agent located inside the territory of R.O.C., the permanent establishment or business agent should keep separate accounting books and calculate annual income in accordance with Article 41 of the Income Tax Act. The permanent establishment or business agent should also make provisional tax payment and file provisional tax return in accordance with Article 67 of the same Act. After the end of taxable year, the permanent establishment or business agent should make income tax payment and file income tax return during May 1 to May 31 of each year in accordance with Article 71 or Paragraph 2 of Article 73 of the same Act.

2. Foreign profit-seeking enterprises having neither permanent establishments nor business agents
In the case of a profit-seeking enterprise having income within the territory of R.O.C. as stated in Article 88 of the Income Tax Act whose head office is outside the territory of R.O.C. and has neither permanent establishment nor business agent, the tax withholder shall withhold the income tax payable based on  prescribed withholding rates. In the  case the taxpayer has income which does not fall within the withholding scope as stated in Article 88 of the Income Tax Act, and is not able to file tax return itself, the taxpayer should appoint an individual residing in R.O.C. or an enterprise with permanent establishment in R.O.C. as its agent, to file income tax return for the profit-seeking enterprise.

A：In accordance with Article 6 of The Regulations Governing Investment in Securities by Overseas Chinese and Foreign Nationals, with the exception of having permanent establishments or business agents within the territory of R.O.C., a foreign institutional investor investing in securities shall appoint an agent within the territory of R.O.C. to file and pay taxes on the investor’s behalf. The agent shall summit the following documents when applying for approval with the National Taxation Bureau with jurisdiction over the location where the agent´s household registration/registered office is located:

1. The agent shall submit the documents evidencing his/her/its qualification. A natural-person agent shall hold an ID card of the R.O.C. with full legal capacity and have annual income of not less than NT$1,000,000. A legal-person agent shall be a company incorporated in accordance with the laws of the R.O.C. and be permitted to engage in agency business.
2. The agent shall submit Power of Attorney certified by an R.O.C. overseas embassy / consulate, its functional equivalent, the court, or a notary public where the appointer resides or where his/her legal representative signs the document.
3. The triplicate 「Agent Appointment and Acceptance Form」
4. A copy of the completed registration certificate issued by Taiwan Stock Exchange Corporation. 

A：In accordance with Subparagraph 5, Paragraph 1, Article 3 of the Income Basic Tax Act, this Act is not applicable to foreign profit-seeking enterprises having neither permanent establishments nor business agents within the territory of R.O.C. Therefore, the implementation of the Income Basic Tax Act will not increase their tax burden.

A：Foreign profit-seeking enterprises cannot file their own tax returns, they shall entrust an individual residing in the Republic of China or a profit-seeking enterprise in the designated business place as the agent (hereinafter referred to as the tax agent), who is responsible for the tax declaration. The tax agent is required to go to the Ministry of Finance’s electronic tax declaration and payment service website (URL: https://tax.nat.gov.tw) "No fixed business premises in the country All business agents’ profit-making enterprise income tax electronic declaration system" and upload the declaration materials. And print the receipt and keep it after the receipt number is assigned. The tax agent can handle tax declarations on behalf of multiple foreign profit-seeking enterprises at the same time, and each declaration will be assigned a different receipt number.

A：Filing online reporting period: from the date of income to May 31 of the following year (before 24:00 on the same day). For late declarations, corrections or applications for tax treaty declarations, paper copies should be submitted to the National Taxation Bureau where the tax agent's household registration or business address is located. There is no limit to the number of declarations made by the tax agent throughout the year.

A：After completing the filing of declaration materials and paying taxes, the relevant attachments (file format is pdf) should be uploaded before the declaration materials are uploaded to complete the declaration process. The single file size of the attachment should not exceed 10MB. The relevant attachments are as follows:

1. The necessary documents to be attached are the agent's identity certificate, the agent's letter of commitment, and the payment letter.
2. If there is a statement of an important matter in accordance with Article 7 Clause 8 of the Taxpayer’s Rights Protection Statement of Income Tax Statements for Profit-making Businesses Without Fixed Business Places and Business Agents in China" and attached supporting documents.
3. Other supplementary documents.