Authentication No Longer Required for CPA-Certified Documents

Tax Update

Summary:

On September 16, 2026, the Ministry of Finance (“MOF”) issued Ruling No. 11500617350, stating that when a foreign company’s branch or fixed place of business in Taiwan files its income tax return and declares offshore costs and expenses, it may present the head office’s financial reports certified by a qualified local CPA, or supporting documents issued by the local tax authorities, containing details such as the amount, nature, calculation analysis, or allocation methods of such offshore costs and expenses. These documents may be used to substantiate the reported costs and expenses without authentication by overseas diplomatic missions.

Analysis:

In 1997 and 1999, MOF issued tax rulings stipulating that when a foreign company’s branch or fixed place of business in Taiwan files its annual corporate income tax return and reports offshore costs and expenses, it may substantiate such expenses using the foreign head office’s financial reports certified by a qualified CPA in the jurisdiction where the head office is located and containing relevant details of the offshore expenses, or supporting documents issued by local tax authorities. However, such documents were required to be authenticated by overseas diplomatic missions before being recognized.Considering that the authentication process for foreign companies is cumbersome and only verifies the formal authenticity of foreign documents without reviewing their substantive content, the MOF issued a new tax ruling to amend the two aforementioned rulings out of consideration for public convenience. The requirement for authentication by overseas diplomatic missions has been removed to reduce tax compliance costs for foreign companies and foster a more favorable tax environment for international investment.

稅務法令新訊

要旨：

財政部於 115 年 9 月 16 日發布台財稅字第 11500617350 號解釋令，當外國營利事業在我國境內分支機構或固定營業場所申報所得稅列報其於境外發生之成本費用時，可提示經國外總公司所在地合格會計師簽證，載有境外成本費用金額、內容、計算分析或分攤方式等資訊之國外總公司財務報告或當地稅務機關證明文件，免經駐外館處驗證即可憑以認定該等成本費用。

解析：

財政部過去曾於 86 年及 88 年分別發布解釋令，闡明外國營利事業在我國境內分支機構或固定營業場所辦理營利事業所得稅結算申報時，如列報在境外發生之成本費用，須持有經國外總公司所在地合格會計師簽證，載有境外成本費用相關資訊之國外總公司財務報告，或當地稅務機關證明文件，且應經駐外館處驗證後，方得據此認定前開成本費用。

衡酌外國營利事業辦理前開驗證程序繁瑣，且驗證程序僅證明境外文書的形式效力，而未對財報內容進行實質審查；故出於便民考量，財政部本次發布解釋令修正前開二則函釋，刪除「應經駐外館處驗證」之規定，以減輕外國營利事業之稅務遵循成本，營造對國際投資更為友善的稅務環境。