If a profit-seeking enterprise whose head office is outside the territory of the Republic of China （hereinafter referred to as R.O.C.）has a permanent establishment or business agent located inside the territory of R.O.C., the permanent establishment or business agent should keep separate accounting books and calculate annual income according to Article 41 of the Income Tax Act. The permanent establishment or business agent should also make provisional tax payment and file provisional tax return according to Article 67 of the same Act. After the end of taxable year, the permanent establishment or business agent should make income tax payment and file income tax return according to Article 71 or Paragraph 2 of Article 73 of the same Act.

2. Foreign profit-seeking enterprises having neither permanent establishments nor business agents

In the case of a profit-seeking enterprise whose head office is outside the territory of R.O.C. and has neither permanent establishment nor business agent, the tax withholder should withhold tax payable at the time of payment according to Article 88 of the Income Tax Act and file withholding tax statement according to Article 92 of the same Act. If income not within the withholding tax scope under Article 88 of the Income Tax Act is obtained and the profit-seeking enterprise is not able to file income tax return itself, the enterprise should commission an individual residing in R.O.C. or an enterprise with permanent establishment in R.O.C. as its agent to file income tax return for the profit-seeking enterprise.