Application services of Taiwan Certificate of Residence (COR)
If your country has signed DTA (Double Taxation Agreements) with Taiwan, when you ( as a payer) try to wire your service fee (with zero withholding tax) to your Taiwan vendors (as a payee)or your Taiwan subsidiary (as a payee), you need to Taiwan payees to apply Taiwan Certificate of Residence (COR). Evershine can provide Taiwan COR application services.
E-mail: tpe4ww@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
DTA-CTR-01
Question from client:
With which countries does Taiwan have DTA (Double Tax Agreement) to avoid double taxation?
Answer from Evershine RD:
| 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 |
*Saudi Arabia was signed DTA with Taiwan in 2022/01
DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of Taiwan tax residence?
Answer from Evershine RD:
If Taiwanese tax residents need to apply to the treaty partner country for the applicable income tax treaty, they can apply to the tax collection agency under their jurisdiction for the issuance of a residence certificate in accordance with Article 28 of the treaty.
DTA-CTR-03
Question from client:
What is the procedure for applying for a Taiwan tax residency certificate? What form should I fill out? What are the required documents? Government website?
Answer from Evershine RD:
- Please fill in the “Application for the Issuance of Resident Certificate for Profit-seeking Business” and other relevant supporting documents.
1.1 Paper method
https://www.ntbna.gov.tw/multiplehtml/8e6b810dcee94ddc822e96c950ff430f1.2 Online application
https://www.etax.nat.gov.tw/etwmain/etw109w/cases/services/OLFETWP25/0 - Submission method
2.1 Paper method
2.1.1 Bring the necessary attachments and fill in the “Application for the Issuance of Resident Certificate for the For-profit Enterprise” and then apply to the State Taxation Bureau, branch, or inspection office under the jurisdiction of the for-profit enterprise.
2.2 Online application
2.2.1 Attachment information (for-profit business and person in charge stamp required), please scan it and upload it,
or check the attachment within 3 days after the application information is sent, and indicate the application number returned by the system, and send it by mail or fax Accepting the National Taxation Bureau, those who fail to provide the application within the time limit shall be deemed to have not completed the application procedures. - The number of working days is 10 working days.
Contact us:
E-mail: tpe4ww@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
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 ®.
Please contact us by email : HQ4TPE@evershinecpa.com
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