Where a resident of the other Contracting State derives income which, in accordance with the provisions of a DTA, may be taxed in the ROC, the relevant assessment and collection procedure shall be governed by the stipulations of the Income Tax Act, the Income Basic Tax Act, and relevant laws and regulations, unless otherwise provided in the DTA, these Regulations, and relevant laws and regulations.
Where a resident of the ROC is considered a resident of both Contracting States pursuant to the stipulations under these Contracting States’ respective domestic tax laws, and yet based on the provisions of an applicable DTA the sole resident status of that person for the purposes of that DTA is determined to be a resident of the other Contracting State, the assessment and collection procedure to that person who is subject to income tax in the ROC shall accord to those stipulated under the ROC’s tax laws which originally applied to that person as a resident of the ROC. The aforementioned determination of a sole resident status under a DTA shall not affect that person’s assessment and collection procedure in the ROC.

Where an enterprise of the other Contracting State has a permanent establishment situated within the territory of the ROC, and yet that permanent establishment does not conform to the stipulations of a fixed place of business or a business agent set forth in Article 10 of the Income Tax Act, such enterprise of the other Contracting State shall pay its profit-seeking enterprise income tax in accordance with the following provisions:
1. In the case the income of that enterprise so derived is subject to withholding tax under Article 88 of the Income Tax Act, the tax withholder shall withhold the tax payable at the time of payment according to the prescribed tax rates and withholding procedures. That enterprise of the other Contracting State may appoint an individual residing in the territory of the ROC or a profit-seeking enterprise having a fixed place of business within the territory of the ROC as its agent in charge of filing a tax return and making tax payment. Such agent may apply to the tax collection authority where the payer of such income is located for the deduction of relevant costs and expenses for the enterprise while filing the tax return. In such case, the amount of the tax withheld at the time of payment shall be deducted from the amount of income tax payable in accordance with the stipulations of the Income Tax Act.
2. In the case the income of that enterprise so derived is not subject to withholding tax under Article 88 of the Income Tax Act, that enterprise of the other Contracting State may appoint an individual residing in the territory of the ROC or a profit-seeking enterprise having a fixed place of business within the territory of the ROC as its agent in charge of filing a tax return and making tax payment. Such agent may apply to the tax collection authority where the agent is located for the deduction of relevant costs and expenses while filing the tax return.
3. The person who applies for the deduction of relevant costs and expenses referred to in the preceding two paragraphs shall prepare relevant accounting books and records, reports certified by a certified public accountant, and transfer pricing documentation, and make them available for the audit of the tax collection authority.

In the case that an individual who is a resident of the other Contracting State and whose spouse is a resident of the ROC derives dividends, interest, royalties, and technical service fees from ROC sources, that resident of the other Contracting State may apply for the limited tax rate to such income as specified in a DTA, to be withheld in accordance with Article 25 of these Regulations. In this context, the requirement of the aforesaid income for joint filing with the spouse, in accordance with Article 15 of the Income Tax Act, shall not apply.

In the case that the income derived by a resident of the other Contracting State subject to withholding tax under Article 88 of the Income Tax Act has already been taxed in accordance with the Standards of Withholding Rates for Various Incomes, the income recipient or tax withholders may, within five years from the tax payment date, provide the relevant documents as required under Article 23, 24, 25, 26 or 27 of these Regulations as well as the withholding tax statements, and apply to the relevant tax collection authorities which originally handled the withholding tax cases for refund of tax overpaid. The income recipient or tax withholders may also provide the required documents and aggregately apply to the identified Head Office of a National Taxation Bureau for a refund of tax overpaid within all service areas where the tax withholders are located under that National Taxation Bureau. The aforesaid “aggregately apply” and “tax overpaid” shall mean to calculate the difference between the amount of tax declared and paid to each of the subordinate branches or offices of a National Taxation Bureau which originally handled the withholding tax cases and the associated withholding tax payable in accordance with the DTA.
In the case that a resident of the other Contracting State who has derived income not subject to withholding tax under Article 88 of the Income Tax Act, and has filed a tax return and made tax payment in accordance with the Income Tax Act, the income recipient may, within five years from the tax payment date, provide the relevant documents as required under Article 23, 24, 26, or 27 of these Regulations, along with the tax return and original copy of the tax payment statements, and apply to the tax collection authority which originally handled the tax filing case for a refund of tax overpaid.
The income recipient or tax withholder may appoint an individual residing in the territory of the ROC, or a profit-seeking enterprise having a fixed place of business within the territory of the ROC, to apply for a refund of the overpaid tax mentioned in the preceding two paragraphs.

In the case that a resident of the other Contracting State who has derived income subject to withholding tax under Article 88 of the Income Tax Act, and the withholding tax thereof is underpaid or over-refunded as a result of misapplication of tax laws or miscalculation, such resident may pay the total amount of the supplementary tax to the identified Head Office of a National Taxation Bureau, while these cases were originally handled by the subordinate branches or offices of that National Taxation Bureau where the tax withholders are located.