Where an enterprise of the other Contracting State derives business profits which are taxable according to the domestic law, and is entitled to a reduced rate or exemption in accordance with the provisions for business profits under the DTA, that enterprise shall, according to the provisions of the applicable DTA, fill in the Application Form for Foreign Profit-Seeking Enterprises Applying for Tax Exemption of Tax Treaty which can be downloaded from the website of the National Taxation Bureau of the Northern Area, M.O.F Tax Treaty section , and submit the Resident Certificate issued by the tax authority of the other Contracting State, relevant documents which prove the enterprise has no Permanent Establishment within the territory of the ROC or does not carry on its business through a Permanent Establishment within the territory of the ROC, and relevant documents providing information of the income for approval to the competent tax collection authority at the place where the payer is located.