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What is the tax scope of the profit-seeking enterprise income tax?
 
Any profit-seeking enterprise operating within the territory of the ROC shall pay profit-seeking enterprise income tax, except where exemptions are provided. 
 
The tax scope of taxation of the profit-seeking enterprise tax can be explained as follows: 
Where a profit-seeking enterprise has its head office located within the territory of the ROC, the worldwide income of the entire enterprise both within and outside the country shall be subject to profit-seeking enterprise income tax. However, if the enterprise has already paid any income tax on its foreign source income abroad in accordance with the tax laws of the source country, such foreign income tax will be credited against its total profit-seeking enterprise income tax as determined to be payable upon submission by the taxpayer of evidence of tax payment for the same year issued by the tax authority of the source country. 
 
Where a profit-seeking enterprise has its head office located outside the territory of the ROC, but with all or part of its subsidiaries or any of its business agents within the territory of the ROC, profit-seeking enterprise income tax shall be levied on that part of the business profits derived from operating within the territory of the ROC, unless otherwise provided for by the income tax laws. 
 
Where a profit-seeking enterprise has no fixed place of business and business agent within the territory of the ROC, but has income derived from sources in the ROC, the tax payable shall be withheld at the respective source at a rate prescribed by the relevant regulations, there being no need to file a final return for settlement. 
 

Issued:Taxation Administration,Ministry of Finance,R.O.C Release date:2013-06-26 Last updated:2019-08-12