Where a resident of the ROC seeks to apply for a foreign tax credit pursuant to the provisions in association with the term elimination of double taxation under a DTA, that resident shall, while filing the annual income tax return, provide the evidence of tax payment issued by the tax authority of the other Contracting State which contains information of the taxable year, the items of income and the associated amounts, the applicable tax rate, and the tax payment made. The limitation and the calculation method of foreign tax credits shall be in accordance with the provisions of the DTA, the stipulations of the Income Tax Act, the Income Basic Tax Act, and relevant laws and regulations.
Where the income derived from the other Contracting State, which would otherwise have been exempted from tax or subject to a limited tax rate in that other State in accordance with the provisions of a DTA, has not been applied for the exemption from or reduction of tax, the overpaid foreign tax on such income may not be claimed to credit against the tax payable in the ROC.

Where a resident of the ROC seeks to obtain a foreign tax credit for the amount of tax that has been spared in the other Contracting State pursuant to the tax sparing provisions in association with the term elimination of double taxation under a DTA, that resident shall, while filing the annual income tax return, provide a certificate issued by the tax authority of the other Contracting State which contains information of the applicable laws for the reduction of or exemption from tax, the amount of income, and the amount of the tax reduction or exemption, etc.
The obtaining of a foreign tax credit for tax that has been spared in the other Contracting State referred to in the preceding paragraph shall not include the foreign tax credits granted by the DTA between that other Contracting State and a third party.