The foreign profit-seeking enterprise of the contracting state, signed DTA with our country, derives business profits which are taxable according to the domestic law, and is entitled to a reduced rate or exemption in accordance with the provisions for business profits under the DTA, that enterprise shall, according to the provisions of the applicable DTA, submit the Resident Certificate issued by the tax authority of the other Contracting State, relevant documents which prove the enterprise has no PE within the territory of the ROC or does not carry on its business through a PE within the territory of the ROC, and relevant documents providing information of the income（e.g. billing statement, invoice, service procedures, the evidence of service） , the original of application form, the original of power of attorney, the photocopy of agreement （including Chinese translation）, etc, and apply to the tax collection authority-in-charge where the payer of such income is located for approval.