What are the application procedures for establishing headquarters in Taiwan by overseas Chinese and foreigners? (Invest in Taiwan)
According to Article 4 of Regulations for Granting Tax Incentives to Headquarters of Enterprises:
- Any enterprise which applies to avail of the tax incentives to operate headquarters in Taiwan shall submit a written statement of scope of operations in triplicate to the Industrial Development Administration prior to the deadline for the filing of the profit-seeking enterprise’s income tax return in the same year, in order to secure a headquarters’ scope of operation certificate.
- After obtaining a headquarters’ scope of operation certificate referred to in the preceding paragraph, the enterprise shall submit to the local tax collection authority an application for tax office approval of headquarters tax incentives, and a photocopy of headquarters’ scope of operation certificate issued by the Industrial Development Administration of Ministry of Economic Affairs, together with the report on qualification list of tax incentives applicable to the operation of the enterprise’s headquarters issued by a local CPA that also audits and certifies the enterprise’s profit-seeking enterprise income tax return, when filing its profit-seeking enterprise income tax return.
Please refer to the “Operation Headquarters” in the Industrial Assistance Center of Industrial Development Bureau, Ministry of Economic Affairs for the detailed procedures for applying for tax office approval to avail of the headquarters tax incentives.
