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Article 1
（For Settlement of Sale Only）
1.Source of Foreign Exchange Sold: Indicate the source of the foreign exchange
sold.
2.Date of Declaration: Indicate the date of the sale.
3.Declarant:
(1) A person within the territory of the Republic of China (R.O.C.) who
possesses foreign exchange receipts and disbursements or transactions with
the value equal to or over New Taiwan dollars 500,000 is a declarant.
Declaration shall be made under his or her own name except for prior approval
obtained from the Central Bank of the Republic of China (Taiwan) or other
regulations provided by the Central Bank of the Republic of China (Taiwan).
(2) When a declarant mandates another person to make the declaration of foreign
exchange settlement against New Taiwan dollar, the declarant is referred to
as the principal on the Declaration Statement. A power of attorney along
with identification documents of both the principal and mandatary are
required.
(3) Non-resident legal entities shall present a power of attorney and authorize
a natural person or legal entity within the territory of the R.O.C. to serve
as the declarant, and shall declare under the name of the authorized
representative or agent and clearly state particulars concerning the
representation/agency. However, foreign financial institutions outside the
territory of the R.O.C. may not sell foreign exchange which is inward
remittance.
4.Declarant's ID Number:
(1) Companies or firms:
i.Indicate the uniform number provided by the competent authorities for
establishment and submit a photocopy of the establishment registration
form or the latest altered registration form.
ii.Preparatory offices of overseas Chinese or foreign investors shall
indicate the number of the approval documents issued by the competent
authorities and the name of the authorities.
(2) Associations:
i.Please indicate the uniform number on the establishment certificate
provided by the competent authorities.
ii.If there is no uniform number on the aforementioned certificate or
license, please indicate the name of the competent authorities in
charge of establishment registration, the registration number and
withholding tax uniform number assigned by the tax authorities.
iii.For accounting firms, law firms, clinics and similar establishments,
please refer to the same instructions of associations.
(3) R.O.C. citizen:
i.Citizens holding the citizen's identification card: Please indicate the
uniform R.O.C. citizen's identification card uniform number and the date
of birth.
ii.Overseas Chinese holding a resident certificate of Taiwan Districts,
R.O.C. approved and issued by the Immigration Office National Police
Agency, Ministry of Interior Affairs: Please indicate the resident
certificate number (fill in the uniform certificate number if indicated
on the resident certificate) and the date of birth.
iii.Holders of overseas Chinese identification documents issued by the
Overseas Chinese Affairs Commission and documentation evidencing return
to the R.O.C. of real estate investment in the R.O.C.: Please indicate
the overseas Chinese identification certificate number.
(4) Foreign individual:
i.Alien Resident Certificates holders: Indicate the resident certificate
number (fill in the uniform registration number if indicated on the Alien
Resident Certificates), date of birth, date of issuance and date of expiry
of the certificate.
ii.Foreign passport holders: Indicate nationality and passport number in the
column of "Foreign Individual (Without Alien Resident Certificates.)"
iii.Overseas Chinese holding the R.O.C. passports but have not yet obtained
the R.O.C. citizen's identification card: Please indicate the document-
issuing country as nationality and the passport number in the column
of "Foreign Individual (Without Alien Resident Certificates)" and note
the document-issuing authorities.
iv.Residents of Hong Kong and Macao: Please indicate Hong Kong or Macao as
nationality and indicate the number of entry/exit permit or provisional
entry and stay notice as the passport (ID) number in the column of
"Foreign Individual (Without Alien Resident Certificates.)"
v. People of the Mainland area: Please indicate Mainland China as
nationality, and indicate the number of the travel document or the
resident certificate as the passport (ID) number in the column of
"Foreign Individual (Without Alien Resident Certificates)".
5.Nature of Foreign Exchange Receipts or Transactions:
(1) General rules:
i.Please indicate faithfully and accurately the nature of foreign exchange
receipts or transactions in detail. If there is more than one category,
please indicate separately the amount of each category.
ii.Companies, firms, associations or individuals: Please indicate the nature
of the "Source" of the foreign exchange sold.
iii.Non-resident legal entities and natural persons: Please indicate the
nature of the "Usage" of the funds obtained from selling the foreign
exchanges.
(2) Receipts from exported goods:
i.Receipts from goods exported through domestic customs:
Already exported: Receipts from goods already exported through domestic
customs.
Not yet exported: Receipts in advance fromgoods to be exported through
domestic customs.
ii.Receipts from special goods:
For receipts from oil sale at harbors, fish sale overseas and sample
fees, please indicate the nature of receipts.
(3) Receipts from the provision of services to non-residents: For remuneration
received by companies, firms, associations or individuals from non-residents
for provision of services such as transportation, insurance, trade agency,
patents, triangular trade, postal services, telecommunications, computers
services, news, professional technology and audio-visual services, as well
as overseas salary income of R.O.C. citizens, receipts of administrative
fees and interest incurred by banking enterprises, business visits of
foreigners to Taiwan (business receipts are limited to unspent travel
expenses sold by non-residents during business visits in Taiwan) or tourists
consumption, etc., please indicate the nature of receipts.
Example:
A company engaged in international trade and whose goods are not exported
through the R.O.C. customs while the receipt is collected within this
country has a nature of triangular trade. Please indicate it as the inward
remittance for triangular trade.
(4) Other types of inward remittances:
For investments in Taiwan made by overseas Chinese and foreigners,
retraction of capital for various overseas investments, repatriation of
investments gains overseas (including earnings and dividends), various
interest income, inward remittances of foreign loans, retraction of foreign
loans or returned advance payments from foreigners, issuance of overseas
corporate bonds, issuance of global depository receipts, inward remittances
of family support funds, inward remittances of donation, sale of foreign
exchanges from unspent travel expenses, sale of foreign exchange deposited
in domestic or overseas foreign exchange deposit account, etc., please
indicate the nature of receipts.
Example:
i.Overseas Chinese or foreigners funds remitted for direct investments in a
domestic enterprise as capital or working capital shall not be stated as
income from export of goods. All sale of foreign exchanges shall be made
according to correspondence from the competent authorities in order to
facilitate investment review procedures, unless the investment project
application requirement being waived pursuant to the provisions of
the "Statute for Investment by Overseas Chinese" or the "Statute for
Investment by Foreign Nationals."
(i) Establishment of a subsidiary: Sale of foreign exchange shall be made
according to a letter of approval from the competent authorities.
Indicate "Overseas Chinese or Foreign Equity Investment" as the nature
of the settlement.
(ii) Establishment of a branch office: Sale of foreign exchange shall be
made according to an approval correction letter from the competent
authorities or a "Foreign Company Application Approval Delivery Form"
affixed receipt seal by the competent authorities. Indicate "Working
Capital for Branch Office in Taiwan" as the nature of the settlement.
ii.With regard to inward remittances made by a foreign institution to pay
the expenses of an office in Taiwan, indicate "Expenses of office without
Operating Income in Taiwan" as the nature of the settlement.
6.Amount Remitted: Please indicate the amount of foreign exchange sold or its New
Taiwan dollars equivalents.
7.Origin of Remittances:
Please indicate the actual origin of the foreign exchange remitted. However:
(1) The origin of the remittances shall be indicated as "R.O.C." when the
foreign exchange is remitted from domestic foreign exchange deposit account
or remitted from another domestic bank.
(2) The origin of the remittances shall be indicated as "R.O.C. Offshore Banking
Unit" when the foreign exchange sold is from a domestic offshore banking unit
(OBU).
For legal inquires concerning declaration of foreign exchange receipts and
disbursements or transactions, please consult banking enterprises or visit
the website of the Central Bank of the Republic of China (Taiwan)
at http://www.cbc.gov.tw.
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Article 2
（For Settlement of Purchase Only）
1.Usage of Foreign Exchanges Purchased: Indicate the usage of the foreign exchanges
purchased.
2.Date of Declaration: Indicate the date of the purchase.
3.Declarant:
(1) A person within the territory of the Republic of China (R. O. C.) who needs
foreign exchanges receipts and disbursements or transactions with the value
equal to or over New Taiwan dollars 500,000 is a declarant. Declaration shall
be made under his or her own name except for prior approval obtained from the
Central Bank of the Republic of China (Taiwan) or other regulations provided
by the Central Bank of the Republic of China (Taiwan).
(2) When a declarant mandates another person to make the declaration of foreign
exchange settlement against New Taiwan dollar, the declarant is referred to
as the principal on the Declaration Statement. A power of attorney along with
identification documents of both the principal and mandatary are required.
(3) The following non-resident legal entities shall present a power of attorney
and authorize a natural person or legal entity within the territory of the
Republic of China to serve as the declarants:
i.Non-resident legal entities: Please indicate the authorized representative
or agent, and clearly state particulars concerning the representation/
agency.
ii.Foreign financial institutions outside the territory of the R.O.C.:
Please indicate the authorized financial institution, and clearly state
particulars concerning the representation/agency.
4.Declarant's ID Number:
(1) Companies or firms: Indicate the uniform number provided by the Instructions
on Filling out the Declaration Statement of Foreign Exchange Receipts and
Disbursements or Transactions (For Settlement of Purchase competent
authorities for estabion form or the latest altered registration form.
(2) Associations:
i.Please indicate the uniform number on the establishment certificate
provided by the competent authorities.
ii.If there is no uniform number on the aforementioned certificate or
license, please indicate the name of the competent authorities in
charge of establishment registration, the registration number and
withholding tax uniform number assigned by the tax authorities.
iii.For accounting firms, law firms , clinics and similar establishments,
please refer to the same instructions of associations.
(3) R.O.C. citizen:
i.Citizens holding citizen's identification card: Please indicate the
uniform R.O.C. citizen's identification card uniform number and the date
of birth.
ii.Overseas Chinese holding a resident certificate of Taiwan Districts,
R.O.C. approved and issued by the Immigration Office National Police
Agency of Ministry of Interior Affairs: Please indicate the resident
certificate number (fill in the uniform certificate number if indicated
on the resident certificate) and the date of birth.
(4) Foreign individuals:
i.Alien Resident Certificates holders: Indicate the resident certificate
number (fill in the uniform registration number if indicated on the Alien
Resident Certificates), date of birth, date of issuance and date of
expiration of the certificate.
ii.Foreign passport holders: Indicate nationality and passport number in the
column of "Foreign Individual (Without Alien Resident Certificates.)"
iii.Overseas Chinese holding R.O.C. passports but have not yet obtained the
R.O.C. citizen's identification card: Please indicate the document-
issuing country as nationality and the passport number in the column
of "Foreign Individual (Without Alien Resident Certificates)" and note
the document-issuing authorities.
Instructions on Filling out the Declaration Statement of Foreign
Exchange Receipts and Disbursements or Transactions (For Settlement of
Purchase)
iv.Residents of Hong Kong and Macao: Please indicate Hong Kong or Macao as
nationality and indicate the number of entry/exit permit or provisional
entry and stay notice as the passport (ID) number in the column of
"Foreign Individual (Without Alien Resident Certificates.)"
v.People of the Mainland area: Please indicate Mainland China as nationality,
and indicate the number of the travel document or the resident certificate
as the passport (ID) number in the column of "Foreign Individual (Without
Alien Resident Certificates)".
5.Nature of Foreign Exchange Disbursements or Transactions:
(1) General rules:
i.Please indicate faithfully and accurately the nature of foreign exchange
disbursements or transactions in detail. If there ismore than one category
, please indicate separately the amount of each category.
ii.Companies, firms, associations or individuals: Please indicate the nature
in accordance with the "Usage" of purchasing the foreign exchanges.
iii.Non-resident legal entities and natural persons: Please indicate the
nature of the "Source" of the New Taiwan dollar funds used to purchase
the foreign exchanges.
(2) Disbursements for imported goods:
i.Payments for goods imported through domestic customs:
Already imported: Payments for goods already imported through domestic
customs.
Not yet imported: Payments in advance for goods to be imported through
domestic customs.
ii.Disbursements for special goods:
For disbursements such as fuel expenses, supplies and sample fees,
please indicate the nature of disbursements.
(3) Disbursements paid by companies, firms and associations to nonresidents for
services provided: For disbursements paid by companies, firms and
associations to non-residents for services such as transportation, insurance
, trade agency, patents, triangular trade, postal services,telecommunications
, computers services, news, professional technology, audio-visual services
and salaries Instructions on Filling out the Declaration Statement of Foreign
Exchange Receipts and Disbursements or Transactions (For Settlement of
Purchase paid to foreign employees, as well as disbursements of administrative
fees and interests incurred by banking enterprises, please indicate the nature
of the disbursements. However, please indicate the nature of exchange
settlement needed for disbursements made by individuals to non-residents'
services in the column of "Other Outward Remittances."
Example:
A company engaging in international trade and whose goods are not imported
through the R.O.C. customs while the payment is made within this country has
a nature of triangular trade. Please indicate it as the outward remittance
for triangular trade.
(4) Other types of outward remittances:
For withdrawal of investments and repatriation of gains made by overseas
Chinese and foreigners, various overseas investments (direct investments and
portfolio investments), travel disbursements for sightseeing abroad, travel
disbursements for visiting relatives and study, various interest expenditures
, repayments of foreign loans, redemption of overseas corporate bonds,
conversion of global depository receipts, outward remittances for family
support, outward remittances of donation, outward remittances of salaries and
wages of foreign workers in Taiwan, foreign currency exchanged by foreigners,
foreign exchange purchased to be deposited in domestic and overseas
foreign currency savings account, etc., please indicate the nature of
disbursements.
Example:
i.Travel disbursements are restricted to be declared by residents who make
exchange settlement for overseas travel. Nonresidents who need to purchase
foreign exchanges shall indicate the source of the funds in New Taiwan
dollars, such as income from teaching English, or the unused portion of New
Taiwan dollar exchanged from foreign currency.
ii.Outward capital remittances for direct investments in a foreign business
shall be stated as "foreign Equity Investments" instead of "Imported goods
" in order to facilitate completion of the investment reporting procedure.
6.Amount Remitted: Please indicate the amount of foreign exchange purchased or its
New Taiwan dollar equivalents.
Instructions on Filling out the Declaration Statement of Foreign Exchange Receipts
and Disbursements or Transactions (For Settlement of Purchase)
7.Destination of Remittances:
Please indicate the actual destination of the foreign exchange remitted. However:
(1) The destination shall be indicated as "R.O.C. when the foreign exchange
purchased is deposited in a domestic foreign currency deposit account or
remitted to another domestic bank.
(2) The destination shall be indicated as "R.O.C. Offshore Banking Unit" when the
foreign exchange purchased is remitted to a domestic offshore banking unit
(OBU).
For legal inquires concerning declaration of foreign exchange receipts and
disbursements or transactions, please consult banking enterprises or visit
the website of the Central Bank of the Republic of China (Taiwan)
at http://www.cbc.gov.tw.
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