Article 9 the amount of the balance of the basic tax in excess of the regular income tax paid in accordance with paragraph 1 of article 4 , and the additional tax paid as determined by the collection authority after its assessment and investigation , may be added to the shareholders ? imputation credit account of the profit - seeking enterprise in accordance with article 66 - 3 of the income tax act . the reference date is the date of tax payment 第九条(差额得计入股东可扣抵税额帐户)营利事业依第四条第一项规定自行缴纳基本税额与一般所得税额之差额，及经稽徵机关调查核定增加之缴纳税额，均得依所得税法第六十六条之三规定，计入当年度股东可扣抵税额帐户馀额；其计入日期为缴纳税款日。
Article 4 if the amount of regular income tax for a profit - seeking enterprise or an individual is greater than or equal to the amount of basic tax , the income tax of the current year for the said enterprise or individual shall be calculated in accordance with the income tax act and other relevant laws 第四条(所得基本税额采替代式)营利事业或个人依本条例规定计算之一般所得税额高于或等于基本税额者，该营利事业或个人当年度应缴纳之所得税，应按所得税法及其他相关法律规定计算认定之。
Note : the roc ' s withholding tax rate on dividends , interest , and royalties payable to a non - resident is 20 % , but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprises for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals 注:非居住者之股利、利息及权利金按20 %扣缴；但未经华侨回国投资条例或外国人投资条例核准投资之股利所得，非居住者个人按30 %扣缴，外国营利事业按25 %扣缴。
Note : the roc ' s withholding tax rate on dividends , interest and royalties payable to a non - resident is 20 percent , but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprise for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals 注:非居住者之股利、利息及权利金按20 %扣缴；但未经华侨回国投资条例或外人投资条例核准投资之股利所得，非居住者个人按30 %扣缴，外国营利事业按25 %扣缴。
Photocopies of the sme s certificates of registration confirming that the sme in question conforms to the definition of an sme , such as the company registration document , certificate of registration of profit - seeking business , or other photocopies of certificates issued by government agencies or the authorized entities evidencing that the firm has made lawful registration for the establishment of a firm 中小企业登记或设立及符合中小企业认定标准之证明文件影本，如公司登记证明文件营利事业登记证或其他由政府机关或其授权机构核发该厂商系合法登记或设立之证明文件影本。
