| Legislative： |
1.Promulgated on July 9, 1965
2.Amended on March 26, 1975
3.Amended on August 5, 1985
4.Amended on May 13, 1988
5.Amended on March 26, 1990
6.Amended on April 27, 1994
7.Amended on January 17, 1996
8.Amended on May 19, 2000
9.Amended on July 3, 2002
10.Amended on October 25,2003
11.Amended on February 25,2005
12.Amended on January 24, 2007
13.Amended on November 8, 2007
14.Amended on June 8, 2009
15.Amended on September 14, 2013
16.Amended on October 30, 2018
17.Amended on May 3, 2021 |
| Content： |
Chapter Ⅰ General Principles
Article 1
The regulations are prescribed in accordance with provisions in Paragraph 3, Article 5 of the Act for
the Establishment and Administration of Technology Industrial Parks (hereinafter referred to as “the
Act”).
Article 2
(Deleted)
Chapter Ⅱ Application for Establishment, Change, and Cancellation of Investment Plan and
Registration of Business in the Park
Article 3
The establishment, mergers and acquisition, segmentation, cash injection, capital decrease, factory
expansion, divestiture, transfer of investment to tax area, establishment of branch in tax area and
change of investment plan of business in the Park shall be applied to the Export Processing Zone
Administration (hereinafter referred to as “the Administration”) or branches, attaching the
application form and relevant documents.
Format and number of copies of application form in the previous paragraph required are determined
by the Administration.
Article 4
The branches should draft the preliminary opinions regarding applications of establishment, mergers
and acquisition, segmentation, cash injection, capital decrease, factory expansion, and change of
investment plan of business in the Park to the Administration within one week, except for cases
which should be approved by the Administration or branches. The Administration shall grant the
approval within one month and inform the applicant of approved contents and the items that should
be attended to.
Article 5
As soon as business establishment is approved, the business entity should apply to the
Administration or branches for company registration or commerce registration in accordance with
relevant provisions.
If there is any change, dissolution, or shutdown that occurred to the aforementioned registration, the
application of change, dissolution, or shutdown should be handled within fifteen days starting from
the date of occurrence.
When the Administration or branches handles the company registration or commerce registration,
one copy of the documents should be sent to the local Tax Administration. Additionally the
Administration or branches should announce the registration items after approval is granted.
Article 6
Once the establishment, mergers and acquisition, segmentation, cash injection of business entity is
approved, the plan should be completed within two years starting from the approved date of the
investment plan. If the plan is unable to start or complete owing to actual difficulties, the business
entity may apply to the Administration or branches for postponement before the deadline.
Article 7
Once the business entity is approved to establish a branch within the technology industrial park
(hereinafter referred to as “the Park”), its accounting title, ledgers, evidence, and report should be
separated. Additionally its sale amount should be reported to the local Tax Administration.
Article 8
If the business intends to move to non-bonded area, re-invest in the non-bonded area, or establish
branches in the non-bonded area, it should be handled by relevant provisions of the Statute and
Company Law or Commerce Registration Law.
Chapter Ⅲ Land Use and Building
Article 9
Investors applying to establish business in the Park (hereinafter referred to as “the investors”), who
reserve public land or building at the Administration or branches, shall pay the down payment and
ink the reservation contract according to the following standards:
1.Land down payment: It is calculated on the basis of six months’ rent for the land area.
2.Building down payment: The purchaser should pay 5% of the selling price for reserved building
area, and the lessee should pay six months’ rent for the building area.
For reserved public land in the previous paragraph on which there are private buildings, no land
down payment and signing of reservation contract is required.
The investors in Para graph 1 who reserve, rent, or purchase the land or building from a private
owner shall prepare the land or building use certificate or other relevant documents upon submitting
investment application.
Representatives of the investors in foregoing three paragraphs who reserve and present investment
plan on behalf of a corporate entity before the establishment of the corporation shall remark:
“Representative of provisional office of the name of corporation to be established (i.e. the company
to be established)” under his/her name. The source of capital shall also come from the name of
provisional office of the corporation.
If lease and purchase of additional building or land is needed because of cash injection, mergers and
acquisition, or expansion of investment plan, provisions of Paragraph 1, Paragraph 2 or Paragraph 3
are applicable to business entities in the Park.
Article 10
The preference of building allotment is as follows:
1.The preference allotment is granted in accordance with Paragraph 4, Article 19 of the Act.
2.Owing to expansion, the business entity submits the expansion plan, obtains the approval, and
pays the down payment according to provision of the aforementioned Article.
3.If the approval notice of new investment states as soon as the building is about to transfer, then the
preference allotment is granted. Yet the business entity must pay the down payment according to
provisions of the aforementioned article.
4.If the building used by the business entity is not able to meet the business requirements, then the
business entity needs to purchase another building, enter the registration to the Administration or
branches, and pay the down payment according to provisions of the aforementioned Article.
Article 11
After an investor makes the down payment, he should submit the investment application within 30
days. If the investor has any legitimate reason, he or she may apply for a postponement at the
Administration or branches within the time limit. The time limit may be extended by 30 days, but
the extension is limited to once only.
The Administration or branches shall notify the investor in writing 10 days prior to expiration of the
said time limit.
An investor may apply for a refund of the down payment without interest prior to the expiration of
the time limit, as stated in the first paragraph. The land or building will not be reserved.
Article 12
If the investment application of a business entity in the Park is not approved, the land or building
down payment submitted shall be refunded by the Administration or branches in total and without
interest. For those approved for incorporation, the Administration or branches shall inform the
applicant of the allotted land or building as reserved, and sign a contract with the applicant
pursuant to Article 13. The land or building down payment will then be refunded in total and
without interest. If the contract is not signed within the specified period, the paid down payment
will be transferred to the national treasury, and any request for refund will not be entertained.
Applications for extended deadlines with legitimate reasons may be approved by the Administration
or branches. There is no limitation to the number of applications approved; however, the total
extended period shall be no longer than one year.
The Administration or branches shall notify the investor in writing 10 days prior to expiration of the
said period for contract signing.
If the lease and purchase of additional building or land is needed because of cash injection, mergers
and acquisition, or expansion of investment plan, the provisions of the preceding two paragraphs are
applicable to the refund or non-refund of the down payment.
Article 13
When the business entity within the Park leases the land, or when it leases or purchases the building,
it should sign the rent and purchase contract according to allotted area within 60 days starting from
the notice date by the Administration or branches. Its renting duration should be 20 years maximum,
and the contract can be renewed as soon as it expires.
Starting from the contract signing date, the business entity within the Park should pay the rental or
the cost to share the public facility construction expense. After the Administration or branchs
approve the investment case and before the contract is signed, the expense of land or building use
should be traced back to the usage date.
If the business entity within the Park in the aforementioned paragraph pre-purchases the newly-built
building, then the expense is calculated starting from the notice of construction completion.
Article 14
If the business entity within the Park leases the land to build the building by itself, it should apply to
the Administration or branches for building permit within six months according to provisions of
Construction Law after the renting contract is inked. After construction license is obtained, the
construction should be proceeded in accordance with relevant provisions of
Construction Law.
Article 15
If a business entity within the Park fails to begin building construction and complete the
construction as scheduled, or fails to complete construction within the approved investment
period, the Administration or branches may terminate the lease of land, and the Administration may
revoke its investment application. The paid rent will not be refunded, and the land will be taken
back by the Administration or branches for other uses. If construction work is ongoing or a change
of the land’s appearance has been made, the foresaid business entity shall restore the land to its
original condition within the specified period. If the business entity fails to restore the land to its
original condition within the specified period, the Administration or
branches may work on its behalf, with the costs attributable to the business entity. However, if the
construction work or change of the land’s appearance does not hinder other users, the business
entity may be free from the restoration responsibility, provided that approval of the Administration
or branches has been obtained.
Article 16
If the business entity leases the land or building, it should be restricted to actual business demand. In
the lease duration, if part of or all of the leased area are not needed, the business entity should apply
to the Administration or branches for refund. The business can not sublease or re-lend to others. If
the building’s sublease or re-lending is approved by the Administration or branches, it is beyond this
restriction.
The paid rental and public facility construction expense in the aforementioned Paragraph shall not
be refunded in the case of return, sub-lease or re-lending.
All buildings of the business entity should be leased or lent to business of approved establishment
within the Export Processing Park. Additionally, the business entity should report to the
Administration or branches for its lease or lending. However, in the case of the building’s sub-lease
or re-lending by the business entity of incubator services, it will be allowed not to report to the
Administration or branches.
Article 17
The business entity within the Park should apply to the Administration or branches for
registration in the transference of business building. When both transaction parties settle
the price, the business entity should report to the Administration or branches for future
references.
Article 18
The buildings in the Park should adopt inflammable materials which are permanently constructed.
Article 19
The construction line in the Park should be appointed by the Administration or branches.
Article 20
If owing to construction demand, the business entity has to pile up material that may use or ruin
public facilities; the business entity should apply to the Administration or branches for approval in
advance, and restore the public facilities to its original form before deadline.
Chapter Ⅳ Occupational Safety and Health and Labor Administration
Article 21
The business entity within the Park should apply to the Administration or branches for check before
operation is proceeded regarding its installation of machinery and equipment within building, safety
and sanitation facilities, labor conditions, pollution prevention, fire-fighting equipment and other
related affairs. The Administration or branches should complete the check within five days after
accepting the application. If the check conforms to provisions and
implementations are according to investment plan, then the business operation is permitted.
When the business within the Park is allowed to start operation according to aforementioned
provisions, the Administration or branches should conduct the check on a regular or non-scheduled
basis. If the check finds out items to be improved, it will be handled according to relevant laws and
decrees about labor, fire-hazard, and environmental protection.
Article 22
The business entity should prepare the names, positions and other information of employees on duty,
and send this information to police brigade for spot check at any time.
Article 23
(Deleted)
Chapter Ⅴ Trade Management
Article 24
If a business entity is required to apply for a certificate of origin or a certificate of processing when
exporting commodities, it shall submit an application in accordance with the Regulations Governing
Issuance of Certificates of Origin and Certificates of Processing.
Article 25
When the business entity exports commodities; the commodities should be labeled their certificate
of origin in accordance with labeling provisions for certificate of origin in the commodity export
management measures.
In accordance with a forementioned measures, the application may apply to the Administration or
branches for approval in special cases.
Article 26
When business entity exports and imports commodity, it should comply with the commodity export
management measures as well as export and import provisions of commodity import management
measures. If it’s exported and imported commodities are restricted by promulgation of competent
authorities
in charge of trading, the business entity should fill out the application of export and import permit,
prepare other documents prescribed in the relevant provisions, and apply to the Administration or
branches for approval in accordance with.
Article 27
If the exported commodities are classified by promulgation of relevant authorities in charge of
trading as strategic high-tech ones, the business entity should fill out the application of export
permit for strategic high-tech commodity, prepare the relevant documents prescribed in the relevant
provisions, and apply to the Administration or branches for approval in accordance with provisions
for export and import management measures of high-tech commodities.
According to the regulations of exporting country, when the business entity imports commodities, it
is necessary to obtain international import certificate, delivery verification certificate and written
assurance certificate for strategic hi-tech commodities issued by the R.O.C. government in advance;
it should first apply to the Administration or branches for such certificate.
Article 28
In accordance with provisions of foregoing two articles, the business entity could apply for export
and import certificates using the online service or information transmitted through e-mail that has
record in the computer. This application will be regarded as being handled according to provisions.
Article 29
If the business entity imports commodities from bonded factories, free trade ports, science park,
agricultural biotechnology park or other bonded areas, it is exempted from applying to the
Administration or branches for the import permit except provisions in other laws and decrees. The
commodities imported from bonded warehouse should be handled in accordance with provisions of
Article 26.
If the commodities of business entity are exported to bonded factories, bonded warehouses, free
tread ports, science park, agricultural biotechnology park or other bonded areas, they are exempted
from applying to the Administration or branches for the export permit except provisions in other
laws and decrees.
Chapter Ⅵ Entry and Exit Management of Personnel and Vehicles
Article 30
For any vehicle that enters or exits the Park, a request for the vehicle pass
shall be made to the Administration or branches. If no pass has been obtained, the guards may refuse
its entry and exit, and may request the personnel or vehicles in the Park to leave.
A business entity in the Park may be commissioned by the Administration or branches to issue,
renew, or cancel the pass for its employees or vehicles.
Article 31
The drivers of all automobiles or other vehicles that enter or exit the Park shall
hang the vehicle pass at a significant front place of the vehicle. At the exit, the Customs and guards
may conduct necessary check.
Article 32
The personnel pass is divided into the following three classifications:
1.Employee pass: It is for the use of employees in the Administration, branches, various destination
business entity, business entity, civil organization, and operational or liaison office of manufacturers
only.
2.Short-term pass: It is for the use of personnel that is in and out of the Park for the short term.
3.Temporary pass: It is for the use of personnel that is and out of the Park for one day.
Article 33
If a vehicle enters or exits the Park on a temporary basis, a temporary vehicle pass may be issued.
Article 34
For the purpose of issuance of a vehicle pass, the vehicle using department shall submit an
application form along with the vehicle license and driver’s license to the stationed police brigade
for examination, and then apply to the Administration or branches for issuing a vehicle pass and
returning the enclosed documents. If a vehicle often enters or exits the Park in a short term, then a
short-term vehicle pass will be issued.
When a vehicle is no longer used, the vehicle pass receiving department shall, within three days,
return the vehicle pass to the pass issuing Administration or branches for cancellation.
When the driver is changed, an application shall be submitted along with the original pass for
replacement.
If a vehicle needs to enter and exit the Park on the same day, the driver may leave his/her driver’s
license or ID card with the guards at the entrance in exchange for a temporary vehicle pass. Upon
leaving, the driver shall return the pass in order to retrieve his/her driver’s license or ID card.
The pass receiving departments and the departments commissioned to issue the pass on their own,
as set forth in the preceding four paragraphs, shall not apply for the pass for non-employees.
Article 35
A vehicle pass is renewed every two years. The pass receiving department shall apply for renewal
and have the checking chop affixed by the end of the second year according to notice of the
Administration or branches. The new pass shall be used starting in January of next year. The
previous pass shall be returned to the pass issuing Administration or branches for cancellation
before January 10.
If a business entity in the Park is commissioned to cancel, issue, or renew the vehicle pass in
accordance with the second paragraph of the preceding article or the preceding paragraph, it shall
submit a list to the Administration and branches for recording upon completion of such cancellation,
issuance, or renewal.
Article 36
When the pass receiver loses the vehicle pass issued by the Administration or branches, the
employer shall prove the loss in order to apply for reissuance.
Article 37
When container truck, dray and other delivery vehicles of entry and exit (hereinafter referred to
as“transportation vehicles”), loading and unloading machinery, or shipped commodities enter and
leave the Park, they should accept the necessary check by stationed personnel.
Article 38
When a transportation vehicle or loading and unloading machine leaves the Park, the driver shall
carry the exit documents issued and signed by the receiver or sender. The guards may randomly
inspect such documents before release.
All transportation vehicles or loading and unloading machines in the Park, except for those owned
by business entities in the Park, shall leave the Park before 9 pm on the same day. If such vehicles
or machines must stay in the Park for overtime work due to legitimate reasons, a record shall be
filed with the police brigade.
Article 39
(Deleted)
Article 40
To maintain smooth traffic flow and traffic safety, transportation vehicles, loading and unloading
machinery cannot take up the roads.
Article 41
The business entity should constrain its employees not to carry bonded goods out of the Park
without authorization. The business entity should conduct necessary check when the employees
leave the factory.
Chapter Ⅶ Supplementary Provisions
Article 42
The regulations come into effect upon promulgation, with the exception of the amendment to Article
12, which was amended and promulgated on June 8, 2009 and have been effective since January 1,
2009. |