These Regulations have been drafted pursuant to Article 50, Paragraph 3 of the Tourism Development Act.

Terms used in these Regulations are defined as follows:
1. An “international tourism organization” refers to a tourism-related international organization with members from at least three countries.
2. A “travel exhibition” refers to a professional travel exhibition or travel trading meeting organized by a government tourism unit and held overseas.
3. An “international conference” is a conference attended by a total of at least 50 persons who include foreign representatives.
4. “Conference travel” refers to travel services provided in conjunction with an international conference or seminar held in the ROC.

A tourism enterprise that spends a total of more than NT$100,000 on government-sanctioned international tourism publicity and promotion activities during a single tax year may take a tax credit of 20% for the following types of expenses against its owed profit-seeking-enterprise income tax for the year. When the amount of owed income tax for the year does not permit the full use of the credit, the credit may be used against owed income tax during the subsequent four tax years:
1. Travel expenses of personnel sent overseas. However, this is limited to those expenses complying with the requirements of the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax”.
2. Sales and reception expenses within one week before and after an activity meant to achieve publicity and promotion goals.
3. Media advertising expenses.
4. The cost of promotional articles, including brochures, handbooks, handbags, portfolios, videos, CD-ROMs, and other derivative expenses.
5. Exhibition booth rental and the cost of installation, decoration, and shipment of displayed items.

A tourism enterprise that spends a total of more than NT$100,000 on government-sanctioned participation in international travel organizations and travel exhibitions during a single tax year may take a tax credit of 20% for the following types of expenses against its owed profit-seeking-enterprise income tax for the year. When the amount of owed income tax for the year does not permit the full use of the credit, the credit may be used against owed income tax during the subsequent four tax years:
1. The annual membership dues of international tourism organizations.
2. Travel expenses of personnel sent overseas. However, this is limited to those expenses complying with the requirements of the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax”.
3. Media advertising expenses.
4. The cost of publicity information, including brochures, handbooks, handbags, portfolios, videos, CD-ROMs, and other derivative expenses.
5. The purchase cost of local goods or souvenirs.
6. Exhibition booth rental and the cost of installation, decoration, and shipment of displayed items.

A tourism enterprise that spends a total of more than NT$100,000 on government-sanctioned promotion of international conferences and conference travel during a single tax year may take a tax credit of 20% for the following types of expenses against its owed profit-seeking-enterprise income tax for the year. When the amount of owed income tax for the year does not permit the full use of the credit, the credit may be used against owed income tax during the subsequent four tax years:
1. Travel expenses of personnel sent overseas. However, this is limited to those expenses complying with the requirements of the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax”.
2. Reception expenses within one week before and after participation in an international conference for the purpose of securing the right to hold an international conference in the ROC.
3. Reception expenses incurred by the on-site inspection visit of a foreign fact-finding party and intended to help secure the right to hold an international conference in the ROC.
4. Media advertising expenses.
5. The cost of producing publicity information intended to help secure the right to hold an international conference in the ROC, including brochures, handbooks, handbags, portfolios, videos, CD-ROMs, and other derivative expenses.
6. The purchase cost of local goods or souvenirs.
7. Exhibition booth rental and the cost of installation, decoration, and shipment of displayed items.

The amount of the tax credit taken by an enterprise in accordance with the three foregoing articles in any one year may not exceed 50% of that enterprise's owed profit-seeking-enterprise income tax for that year. However, the amount of credit that may be taken during the final year is not subject to this restriction.

Tourism enterprises eligible for investment tax credits in accordance with these Regulations must attach an application form (see attachment) and complete the following procedures by the given deadlines:
1. Enterprises engaging in international tourism publicity and promotion, international tourism organizations, travel exhibitions, or international conferences and conference travel shall submit a letter of invitation, sign-up form, or other information to the Tourism Administration before the event; the Administration shall send a written letter of approval after review.
2. Enterprises engaging in international tourism publicity and promotion, international tourism organizations, travel exhibitions, or international conferences and conference travel shall submit photocopies of relevant source documents and documents verifying participation in the activity, with attached written letter of approval, within three months after the conclusion of the activity; the Tourism Administration shall review the materials and forward them to the Ministry of Transportation and Communications for issuance of verifying documents.
3. When the enterprise files profit-seeking-enterprise income tax for the year, it must submit the verifying documents in the foregoing item to the local taxation authority for approval of the credited amount.

• Attachment Application Form.odt
• Attachment Application Form.pdf

If the taxation authority discovers that a tourism enterprise has made an untruthful report after examining disbursement source documents submitted by an enterprise, the authority shall impose relevant tax evasion penalties in accordance with the Taxation Act and Income Tax Act.

The investment tax credit rate specified in Articles 3 through 5 shall be implemented on a trial basis for two years from the day these Regulations take effect, and shall be reviewed by the Executive Yuan following that two-year period.

These Regulations shall take effect on the date of promulgation.