(1) Guarantee for the filing in the year the alien leaves the R.O.C.:
An alien who intends to leave the territory of the R.O.C. and is not able to file his/her individual income tax return before leaving the R.O.C. shall appoint a Taiwanese citizen of qualified financial capacity to be the guarantor and fill out an “Agent Appointment and Acceptance” form before his/her departure. The agent shall be responsible for filing the alien’s tax return and paying tax in accordance with the provisions of the Income Tax Acts.
(2) Guarantee for filing income in regard to securities investments:
In accordance with Regulations Governing Investment in Securities by Overseas Chinese and Foreign Nationals, a foreign national investing in securities markets shall fill out an “Agent Appointment and Acceptance Form” for appointing a Taiwanese citizen with qualified financial capacity to be the agent obliged to file tax returns and pay taxes in connection with the securities investments in the R.O.C. The agent shall be responsible for submitting either the official guarantee approval or the individual income tax certificate issued by the National Taxation Bureau to the authorities when applying for exchange settlement of securities investment earnings.