Within three years before the expiration of Article 29 tax reduction / exemption measure implementation, the FTZ management authority shall complete and submit an assessment report regarding whether or not said measures should be continued to the competent authority.

Once FTZ enterprises, which do not follow the regulations of Articles 9 & 16 to submit performance data, do not rectify the matters which should be corrected through the examining of the FTZ management authority within the expiration of notification, the FTZ management authority shall handle the said FTZ enterprises in accordance with Article 16 of Regulations Governing the Operation and Management of Free Trade Zone Enterprises.

If the profit-seeking enterprise or the FTZ enterprise has one of the following statuses, the FTZ management authority may withdraw or revoke its letter of certification or approval letter and send notification to the competent authority, the Taxation Administration, Ministry of Finance, as well as the local tax collection authority and the jurisdictional customs authorities.
1)If the application or relevant documents for the profit-seeking enterprise in accordance with Articles 6 and 7 is found to be false, the FTZ management authority may withdraw its letter of certification.
2)If the profit-seeking enterprise is found to be inconsistent with Articles 3 to 5, the FTZ management authority may withdraw or revoke its letter of certification.
3)If the profit-seeking enterprise fails to promptly submit the table of incentives in accordance with Paragraph 1 of Article 9, the FTZ management authority may revoke its letter of certification.
4)If the application for FTZ enterprise or relevant other documents in accordance with Article 14 are found to be false, the FTZ management authority may withdraw its approval letter.
Applicants whose letter of certification or approval letter is withdrawn or revoked by the FTZ management authority in accordance with the preceding paragraph shall make a payment on their exempted income tax, with interest calculated on a daily basis at the fixed interest rate of postal savings for one-year time deposit, from the day after the expiration of the annual income tax declaration period to the date of payment.

The competent authority shall establish and announce the required format(s) for data to be submitted by the FTZ enterprise and the FTZ operating organization in accordance with Articles 9 & 16.

These Regulations shall come into force from the date of promulgation.