Item		Time
1	Application for use of Blue Return	6 Days
2	Application for re-issuance of Balance Sheet, Income Statement, Notice of Assessment, Undistributed Surplus Earnings Tax Return, etc.	10 Days
3	Application for correction of Profit-Seeking Enterprise Annual Income Tax Return and Undistributed Surplus Earnings Tax Return	12 Days
4	Application for adoption or change of fiscal year	7 Days
5	Application for assets revaluation	30 Days
6	Review and approval of assets revaluation declaration cases	90 Days
7	Application for various reporting matters	10 Days
8	Application for correction	17 Days
9	Letter of consent for the direct deposit/postal giro of Profit-seeking Enterprise Income Tax refunds( use, alterations, cancel)	7 Days
10	Application for acquiring a letter regarding the entitlement of a foreign institutional investor to the reduced tax rate applicable to dividend or interest under an agreement for the avoidance of double taxation with respect to taxes on income	90 Days
11	Application for net profit ratio and profit contribution ratio applicable to cross-border electronic services provided by foreign profit-seeking enterprise	180 Days
12	Application for a foreign profit-seeking enterprise to exempt its business profits from tax under an agreement for the avoidance of double taxation	180 Days
13	Application for a foreign profit-seeking enterprise to exempt its income tax in accordance with the provision in Subparagraph 21 of Paragraph 1, Article 4 of the Income Tax Act	60 Days
14	Application for a foreign profit-seeking enterprise to get advance tax rulings on its income derived from the Republic of China	60 Days
15	Application for a foreign profit-seeking enterprise to calculate the income derived from the Republic of China using applicable net profit ratio and onshore profit contribution ratio	180 Days
16	Application for the calculation of business revenue for a foreign profit-seeking enterprise in accordance with the provisions of Paragraph 1, Article 25 of the Income Tax Act	60 Days
17	Application for clarification of tax doubts	180 Days
18	Application for reporting loss due to disasters and write-off commodities or fixed assets	30 Days
19	Application for ratification that one profit-seeking enterprise has no de facto controlling or subordination relationship with another in accordance with Paragraph 2, Article 22 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing	60 Days
20	Application for issuance of resident certificate with trust fund resident’s holding ratio	60 Days