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｜第 3 條｜港務｜Regulation｜In Force
第 二 章｜交通部｜v1.0
Last Amended: 2019-10-09
Profit-seeking enterprises, which engage only in preparatory or auxiliary business activities within the territory of the ROC, and direct or delegate a Free Trade Zone (FTZ) Enterprise to conduct procurement, importation, storage, or delivery of goods, have applied for and obtained the approval from the FTZ management authority after Paragraph 1 of Article 29 of the amended Act that took effect on December 28th, 2018, their respective income from sale of goods shall be exempt from profit-seeking enterprise income tax (hereinafter referred to as income tax), starting from the year 2019. At the time Paragraph 1 of Article 29 of the amended Act that took effect on December 28th, 2018, for foreign profit-seeking enterprises or their branches who had submitted the application in accordance with the pre-amended regulations or submitted the application by the application deadline under the pre-amended regulations, if approval is obtained from the FTZ management authority after the enforcement of the amended regulations, the income deriving from 2018 and prior years shall be subject to the pre-amended provision, and the income in, or after, 2019, shall be subject to the amended provision. At the time Paragraph 1 of Article 29 of the amended Act that took effect on December 28th, 2018, for foreign profit-seeking enterprises or their branches who had submitted the application in accordance with the pre-amended regulations and approved by the FTZ management authority, the pre-amended provision shall be applied, with the exemption period valid until December 31st, 2021.