Article 1

This Standard is set forth pursuant to Paragraph 2, Article 21 of the Statute for the Establishment

and Administration of the Export Processing Zone (hereinafter referred to as this Statute).

Article 2

Businesses in the Export Processing Zone (hereinafter referred to as EPZ) as prescribed in

Paragraph 2, Article 3 of this Statute are categorized as follows in respect of the calculation of their

administration fees:

1. Businesses in the EPZ are categorized according to the Republic of China’s industrial

classification standard. Those belonging to the manufacturing industry are charged according to the

manufacturing industry rate; those belonging to the wholesale and retail industry are charged

according to the trading industry rate; those belonging to the transportation and warehousing

industry are charged according to the warehousing and transportation industry rate; those belonging

to the professional, scientific and technical service industries are charged according to the service

industry rate; and those belonging to the financial and insurance industries are charged according to

the financial and insurance industry rate.

2. Carriers recognized by the Export Processing Zone Administration (hereinafter referred to as the

Administration), Ministry of Economic Affairs.

3. Public or private enterprises that have obtained approval to invest in and construct, lease or sell a

building in the EPZ.

4. Other businesses with a sales or contact office in the EPZ, apart from carriers and public or

private enterprises that have obtained approval to invest in and construct, lease or sell a building in

the EPZ.

5. Businesses with an operational site located in the Kaohsiung Software Technology Park.

6. Businesses with an operational site located in the Taichung Software Park.

7. For the businesses set forth in Subparagraphs 1, 5, and 6 which concurrently operate retail

business after obtaining approval or the businesses mentioned in Subparagraphs 4, 5, and 6 which

engage in retail business, the charging standard specified in Article 4 applies to their retail business.

Article 3

Sales turnover mentioned in this Standard includes sales income, service income, commission

income, project income, processing income, rental income, transfers of commodities or labor

service of businesses in the EPZ with their head office or branch office, and other items attributable

to operating income.

Article 4

Administration fees for businesses in the EPZ are charged based on the appendix attached.

Administration fees for businesses in the EPZ that have some of their operations carried out in

different parks shall be specified separately and calculated based on the charging standards specified

by the zones/parks where they operate, and collected on a consolidated basis. However, if the annual

combined sales turnover of a manufacturing or trading business that operates in different

zones/parks is eligible for a regressive rate, the regressive rate may apply to its combined sales

turnover.

In the event that the current sales turnover declared pursuant to the aforesaid proviso involves

different rate brackets due to regression, the sales turnover generated in the operational site with a

later establishment approval date shall be first included in the amount exceeding the applicable

range of the regressive rate.

The EPZ Administration may propose adjustments to the management fee privileges specified in

these Charging Standards based on policy needs or other special circumstances. The adjustment

proposal shall be submitted to the Ministry of Economic Affairs before implementation.

Article 5

In regard to the businesses that have obtained approval to provide dining or accommodation

services in the EPZ through open tendering procedures carried out by the Administration or the

Branch, the administration fees are charged based on the amount specified in the tender

documentation by the Administration or the Branch.

Article 6

Land inside the EPZ shall be developed by the landowner pursuant to the provision in Subparagraph

3, Paragraph 1, Article 11 of this Statute prior to its amendment on May 30, 2006. For landowners

who maintain their public facilities inside the EPZ, the monthly administration fees of their

businesses in the EPZ shall be half of the industry’s standard as listed in the appendix of Article 4;

NT$1,000 is charged for a calculated monthly amount less than NT$1,000.

Article 7

Businesses in the EPZ shall pay administration fees starting from the month following the approval

of their operation; businesses with a sales or contact office in the EPZ shall pay administration fees

starting from the month following the approval of their operation.

In the event that administration fees of businesses in the EPZ are charged pursuant to the floor area

of the building, the area of facilities in the newly established operational sites shall be included in

the calculation starting from the month following the changes in factory registration; the area of

operational sites apart from facilities shall be included in the calculation of the floor area of the

building starting from the month following the acquisition of a use permit, changes in building

ownership, or effective date of a lease.

Article 8

Businesses in the EPZ that are subject to an administration fee charged based on their sales turnover

shall fill out a sales turnover and administration fee declaration form for businesses in the EPZ

before the 20th day of the month following the end of each payment period, and the documents

listed below shall be attached. Sales turnover and administration fees shall be declared to the

Administration or the Branch, and the administration fees shall be paid before the last day of the

month following the payment period:

1. A photocopy of the operator’s sales and tax declaration submitted to the revenue service office for

the current period. However, this may be waived for those unable to get the operator’s sales and tax

declaration.

2. Details of the receipts. However, this may be waived for those who have listed the amount clearly

in the operator’s sales and tax declaration.

3. A photocopy of the documents certifying the fulfillment of the withholding items. However, this

may be waived for sales returns and discounted disposal and income from the sales of fixed assets

outside the scope of business if the amount has been clearly listed in the declaration.

4. Other certificates and documents required by the Administration or the Branch for the need to

review declared materials.

In the event that administration fees of businesses in the EPZ are charged pursuant to the floor area

of the building, the businesses shall pay monthly administration fees before the last day of the

month following the end of each payment period.

Other businesses with a sales or contact office in the EPZ, apart from public and private enterprises

that have obtained approval to invest in and construct, lease or sell a building in the EPZ, shall pay

administration fees before the last day of the month following the end of each payment period.

Businesses in the EPZ may, prior to the deadline specified in the foregoing three paragraphs, apply

to the Administration or the Branch for extension due to justifiable reasons. The period of extension

shall be no longer than ten days. The deadline may be extended once only in a year.

Article 8-1 In case of manufacture or use of products and technologies developed by businesses in

the EPZ for their head office, branch office, or others, or transfer of commodities and labor service

between businesses in the EPZ and their head office or branch office, and if the amount is not

included in the Business Entity Sales and Income Tax Return, another detailed report, contracts, or

other relevant documents shall be submitted.

Electronic documents may be used for the declaration of the sales turnover and administration fees

in the first paragraph of the foregoing article and the foregoing paragraph.

Article 9

In cases of mistakes in the declaration of industrial classification, businesses in the EPZ shall apply

to the Administration or the Branch for modification with certificates issued by certified public

accountants or other documents or materials that may serve as proof prior to the closing of the last

payment period (end of next January) of the current year. Delayed applications will not be accepted.

In the event of changes in the amount of administration fees resulting from changes of industrial

classification, adjustments may be made in the sales turnover declared in the current year, and

additional administration fees shall be paid or refunded after the closing of the last payment period

of the current year.

Article 10

Businesses in the EPZ may stop paying the administration fees from the month when the company

dismissal registration, revocation or annulment of company registration, or removal from the EPZ is

approved, or when all of the land and building lease agreements are terminated.

Businesses with a sales or contact office in the EPZ may stop paying the administration fees from

the month when they wind up their operation in the EPZ, when their business registration in the

EPZ is revoked or annulled, or when the land and building lease agreements are terminated.

Businesses operating in the EPZ which record zero sales turnovers due to force majeure or

compliance with the policy of the park may apply to the Administration or the Branch for waiver of

administration fees by attaching the relevant documents. However, no refund of administration fees

that have already been paid will be made.

Businesses ceasing operation in the EPZ may apply for the waiver of administration fees to the

Administration or the Branch one time within the term of one year. For businesses that have been

approved of waiver of administration fees by January 1, 2016, the payment of administration fees

should resume immediately from the month upon the expiration of the approved term.

The waiver of administration fees in the foregoing two paragraphs should be canceled, and payment

of administration fees should resume immediately from the month of resumption of operation or

when it begins to have record of sales, or upon the expiration of waiver of administration fees with

the approval of the cessation of operation. 

Article 11

Sales returns and discounted disposal, payments or receipts on behalf of others, mistaken invoices,

income from the sales of fixed assets outside the scope of business, income from scraps and residues,

income from financing loans, rental income within six months and rental income from assets outside

the EPZ included in the sales turnovers declared by businesses in the EPZ may be excluded from the

calculation of administration fees if sufficient supporting documents are attached.

For payments or receipts on behalf of others included in the sales turnovers mentioned in the

foregoing paragraph, exemption should be processed in each payment period. At the end of the year

when the company prepares the final accounts and makes a declaration, the amount that appears in

the CPA-verified annual final accounts should be submitted to the Administration or the Branch for

future reference. At the same time, application for supplemental payment or refund of

administration fees should be made to the Administration or the Branch with the verified amount as

audited by an accountant.

Article 12

In each of one of the following situations, sales turnover declared by businesses in the EPZ may be

excluded from the calculation of administration fees:

1. The part of purchasing of goods made at the head office, branch office or affiliated companies in

the EPZ.

2. The part of commissioned processing entrusted to the head office, branch office or affiliated

companies in the EPZ.

Exemption of the aforesaid exclusions from the calculation of administration fees should be

processed in each payment period. At the end of a year when the company prepares the final

accounts and makes a declaration, the amount that appears in the CPA-verified annual final accounts

should be submitted to the Administration or the Branch for future reference. At the same time,

application for supplemental payment or refund of administration fees should be made to the

Administration or the Branch with the verified amount as audited by an accountant.

Article 13

The charging standards of procedural fees are as follows:

1. Procedural fee for permission and registration of a factory’s establishment: various fees are

charged according to the charging standards for applying for permission and registration of a

factory’s establishment.

2. Procedural fee for chattel-loan transaction registration: various fees are charged pursuant to the

Enforcement Rules of the Personal Property Secured Transactions Act.

3. Fee for electrician registration: according to the electricity industry’s charging standard.

4. Construction or miscellaneous license fee: on the basis of 1/1,000 of the construction price of the

building.

5. Fee for issuance of country of origin certificate: charged according to the Regulation on the

Administration of Country of Origin Certificate.

6. Fee for application for permission to erect billboard advertisements: for those fixed on the wall of

a building covering an area less than 1.2 square meter, NT$100 per incident; for those covering an

area greater than 1.2 square meter, NT$1,000 per incident.

7. Fee for sales or contact office registration: NT$200 per incident.

8. Auditing fee for new or altered business waste disposal proposal: charged according to the

charging standard of the auditing fee for business waste disposal proposal.

9. Auditing fee or certificate fee for application of issuance, replacement or re-issuance of a permit

for the installation, alteration or operation of fixed pollution sources: a certificate fee is charged

according to the auditing fee and certificate fee charging standard of the permit for the installation,

alteration and operation of fixed pollution sources.

10. Procedural fee for company registration: relevant fees are charged pursuant to the Regulations

Governing Collection of Company Registration Fees.

Article 14

Items and charging standards of service fees are as follows:

1. Fee for providing certification service outside office hours: NT$200 per hour, for at least one

hour even if less than one hour is spent; there is a minimum charge for four hours on holidays.

2. Other approved items of service fees: paperwork charge for entry/exit permit, parking fee,

short-term venue maintenance fee, long-term venue maintenance fee, medical insurance fee,

industrial water supply maintenance fee, sewage system usage fee, and other service fees are

charged according to the standard approved by the Ministry of Economic Affairs.

Article 15

All fees stipulated in this Standard shall be paid within the deadline as listed on the respective

payment slips.

Article 16

Collection of all fees stipulated in this Standard shall be processed according to the budgeting

procedure.

Article 17

These Standards shall come into force on January 1, 2016.

The amendment to these Standards made on September 27, 2018 shall come into force on

November 1, 2018.

The amendments to these Standards made on April 27, 2020 shall come into force on the date of

promulgated.