A resident of the ROC may apply to the tax collection authority for the issuance of a Certificate of Residence for the purpose of the application of the DTA in the other Contracting State.
Where the tax collection authority accepts the aforementioned application, it shall issue a Certificate of Residence of the taxable year after examining relevant information of the applicant and confirming the applicant’s resident status. The above-mentioned tax collection authority may also sign or put a seal on the relevant prescribed form of the other Contracting State, in the case that such other State requests the use of such a form for confirming the applicant as a resident of the ROC.
With respect to the trust funds stipulated under Paragraph 6, Article 3-4 of the Income Tax Act, the issuance of a Certificate of Residence which demonstrates “the proportion of the units with beneficial rights issued by the fund which are held by the beneficiaries that are the residents of the ROC” (hereinafter referred to as “the proportion of units held by residents of the ROC”) shall be made upon a request from the trust enterprise or securities investment trust enterprise of these trust funds. Such a request shall be delivered to the tax collection authority which governs the place to which the aforesaid enterprise is registered with the following documents attached thereto:
1. The trust contract which has been approved by the competent authority and contains a statement specifying that “the collective trust fund may, for the benefits of the beneficiaries, engage the trustee on its behalf to handle relevant tax matters on the investment income of the fund” or “the securities investment trust fund may, for the benefits of the beneficiaries, engage the management company on its behalf to handle relevant tax matters on the investment income of the fund.”
2. A statement specifying “the proportion of units held by residents of the ROC” issued based on the list of beneficiaries of the fund at any time point between the date of December 31 of the preceding year in which the income is incurred and the date on which the income is incurred. In the case that there are units of the aforesaid fund that were sold through a fund distributor, the calculation of “the proportion of units held by residents of the ROC” of that fund as a whole may be made by taking into account the statement specifying “the proportion of units held by residents of the ROC” issued by such fund distributor.
When verifying the identity of a beneficiary as a resident of the ROC, the trust enterprise, securities investment trust enterprise, or fund distributor specified in the preceding paragraph may make a determination by relying upon the National Identification Card, relevant data with respect to organizing, incorporating, or establishing the agency, institution, organization, or enterprise in accordance with the laws of the ROC, the data collected by performing due diligence procedure required under the Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions, or other documents that provide sufficient evidence substantiating the beneficiary is a resident of the ROC. Notwithstanding the forgoing, the trust enterprise, securities investment trust enterprise, or fund distributor may not take a beneficiary of the fund into account when calculating “the proportion of units held by residents of the ROC,” if it knows or has reason to know that such beneficiary is not a resident of the ROC in accordance with the provisions under the applicable DTA.
Where a tax collection authority accepts the request mentioned in Paragraph 3, it shall issue to each trust fund a Certificate of Residence as specified in that paragraph according to the classification of these trust funds, after confirming documents were provided by the trust enterprise, securities investment trust enterprise, or fund distributor as specified in each subparagraph under Paragraph 3.
Where a trust fund mentioned in Paragraph 3 is deemed a resident of the ROC in accordance with the provisions under an applicable DTA, a Certificate of Residence of that trust fund may be applied for by the trust enterprise or securities investment trust enterprise and the provision of Paragraph 1 shall be accorded mutatis mutandis for its application. When a trust enterprise or securities investment trust enterprise applies for the issuance of such a Certificate of Residence of the trust fund, the application shall be made to the tax collection authority which governs the place where the enterprise is registered, and the tax collection authority shall accord with the provision of Paragraph 2 mutatis mutandis for handling such a case.

A resident of the other Contacting State may apply for the issuance of a tax payment certificate for the purpose of applying for foreign tax credits with the tax authority in that State.