Taiwan zero tax rate exemption application services under DTA

If your country has signed DTA(Double Taxation Agreements) with Taiwan and you are considered as a non-PE in Taiwan, when your Taiwan clients(as a payer) or your Taiwan subsidiary (as a payer) pay service fees to you (as a payee), we will provide zero tax rate exemption application services under DTA.

E-mail: tpe4ww.gtx@evershinecpa.com
or
Contact us during office hours  (Taipei and China Time Zone)
Director Jerry Chu, USA Graduate School Alumni and a well-English speaker
Mobile: +886-939-357-735
Tel No.: +886-2-2717-0515 ext. 103

Clients ask:
Which countries hold DTA (Double Taxation Agreements ) with Taiwan?
Evershine RD Answer:
Taiwan has signed DTAs with over 30 countries:

Australia	Germany	Luxembourg	Singapore
Austria	Hungary	Malaysia	Slovakia
Belgium	India	Netherlands	South Africa
Canada	Indonesia	New Zealand	Sweden
Denmark	Israel	North Macedonia	Switzerland
Eswatini (‘Swaziland’)	Italy	Paraguay	Thailand
France	Japan	Poland	United Kingdom
Gambia	Kiribati	Senegal	Vietnam

If you come from the above-mentioned countries and you are considered a non-PE in Taiwan, Evershine will be able to provide you with Taiwan zero tax rate exemption application services under DTA.
AS for DTA tax regulations, please click below to get more understanding:
Taiwan TAX TREATIES with other countries Q&A

Clients ask:
what are Evershine service items of Taiwan zero tax rate exemption application services under DTA?
Evershine RD Answer:
Evershine is pleased to provide you with the services relevant to the application for zero tax exemption in Taiwan and for a refund of already paid withholding tax to the Taiwan Tax bureau according to DTA signed between Taiwan and your country.
Regarding the procedures, the required documents are listed as follows:

Procedures (estimated duration)
-Apply to the Taxation Bureau for the tax exemption on the business profit (7 days), symbolized as GTX-DTA.
-Apply to the Revenue Service Office for the stamp tax investigation (7 days), symbolized as GTX-STC.
-Apply to the Taxation Bureau for the tax refund (15 days), symbolized as GTX-DTAR.

Application for Zero Tax Exemption on Business Profits Under DTAs
(abbreviated as GTX-DTA in Evershine)
**Required Documents:
-Original Certificate of Residency
-Original Power of Attorney appointing Evershine to file the tax exemption application
-Copy of the service contract between  your company and your Taiwan client (with the Chinese translation)
-Copy of the documents related to the business profit (e.g. Bill statement, invoice, description of service procedures, proof of work)
-Copy of Your Taiwan Client Registration Document

Certificate of Resident by Payee’s Tax Bureau Under DTA
(abbreviated as GTX-COR in Evershine)  
*Your Company will need to provide a Certificate of Resident (abbreviated as COR)in your country-based DTA signed between Taiwan and your country.
*if you need us to help you apply COR, Evershine affiliates in your country will help you.

Contract Drafting
(abbreviated as GTX-CRD in Evershine)
*When no formal contract signed by 2 parties, we’ll based on the information you provided and the agreement you have via email to draft the contract.

Application for Tax Refund on Business Profits Under DTAs
(abbreviated as GTX-DTAR in Evershine)  
**When the withholding tax has been paid to Taiwan Taxation Bureau, you will need to apply for the tax refund.
**Required Documents:
-Original Power of Attorney appointing Evershine to handle the tax refund
-Copy of the outward Remittance Transaction Certificate
-Original withholding tax payment receipt
-Original Business Income tax withholding statement
-Copy of Withholding Tax Declaration Form

Stamp Tax on Contracting Agreements
(abbreviated as GTX-STC in Evershine) 
*Stamp taxes are calculated by 0.1% of the contract value.

Out-of-Pocket Expenses for GTX
(abbreviated as GTX-OPE in Evershine)
*Out-of-Pocket Expenses: Expenses incurred from handling your applications, including transportation, postage, etc.

Clients ask:
As a foreign payee paid from a Taiwanese payer, where to apply for COR (Certificate of Resident) in my country? 
Evershine RD Answer:

Please see the below link

Australia	Germany	Luxembourg	Singapore
Austria	Hungary	Malaysia	Slovakia
Belgium	India	Netherlands	South Africa
Canada	Indonesia	New Zealand	Sweden
Denmark	Israel	North Macedonia	Switzerland
Eswatini (‘Swaziland’)	Italy	Paraguay	Thailand
France	Japan	Poland	United Kingdom
Gambia	Kiribati	Senegal	Vietnam

Clients ask:
If you are not from the the above-mentioned DTA countries , what kinds  of  other Taiwan tax exemption will be applied?
Evershine RD Answer:
You might be able to adopt two methods, please link it to see more:
Taiwan Tax Benefit Application on Article 15-1 
Taiwan Tax Benefit Application on Article 25

Contact us:
E-mail: tpe4ww.gtx@evershinecpa.com
or
Contact us during office hours  (Taipei and China Time Zone)
Director Jerry Chu, USA Graduate School Alumni and a well-English speaker
Mobile: +886-939-357-735
Tel No.: +886-2-2717-0515 ext. 103

Additional Information

Please contact us by email : HQ4TPE@evershinecpa.com

Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai, Shenzhen,
New York, San Francisco, Houston, Phoenix
Tokyo, Seoul, Hanoi, Ho Chi Minh, Bangkok,
Singapore, Kuala Lumpur, Manila, Dubai,
New Delhi, Mumbai, Dhaka, Jakarta,
Frankfurt, Paris, London, Amsterdam,
Milan, Barcelona, Bucharest,
Melbourne, Sydney, Toronto, Mexico

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)

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