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華僑及外國人投資額審定辦法修正Important amendments of "Regulations for Verification of Investment by Overseas Chinese and Foreign Nationals"

11/28/2019

 


經濟部於108年10月29日修正發布「華僑及外國人投資額審定辦法」,鬆綁外國投資人自國外滙入資金至國內銀行帳戶申請資金審定時,需結售為新臺幣的限制;此外,外國投資人分批實行投資者,可一次辦理審定,經濟部表示,此次修法,除便利外國投資人,同時可讓國內事業資金運用更具彈性。

經濟部說明,此次係為建構良好投資環境、排除投資障礙,並秉持簡政便民原則,修正並發布「華僑及外國人投資額審定辦法」。

首先是放寬外滙投資資金必須結售為新臺幣的限制,在辦法修正前,外國投資人經投審會核准投資後,自國外滙入資金至國內銀行帳戶申請資金審定時,須結售為新臺幣。 但常因當下實際匯率變動,導致外幣結售新臺幣的額度與原本計算金額不符,而有不足額必須再次匯入以補足差額,或溢滙而被銀行要求全額退匯再重新匯入的情形,導致投資時程延遲。

本次修正後,投資人申請審定時,得保留匯入的外幣,直接以外幣計價而無需結售為新臺幣,並採計匯入受款銀行核發交易憑證時的買匯匯率,換算為新臺幣後的金額。

其次,本次修法也增訂投資人分批實行投資者,得於全部實行後2個月內一次辦理審定。辦法修正後,投資人分批實行投資者,可選擇就其已實行之出資及相應取得之股數分批申請審定,或是於全部實行出資及取得全部股權後一次辦理審定,以利投資人規劃投資時程及降低行政成本。

另外修法增訂投資人於盈餘轉增資或公積轉增資、繼承、受贈等投資,得免予申請審定,以簡化程序;同時刪除投資人受讓國內股東股份申請審定時,應檢具證券交易稅一般代徵稅額繳款書之規定:有關投資人繳納證券交易稅一事,回歸證券交易稅相關規定辦理。

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​​On October 29, 2019, The Ministry of Economic Affairs made some important amendments for "Regulations for Verification of Investment by Overseas Chinese and Foreign Nationals" to loosen the restrictions of overseas investments:

1. When applying verification of overseas investments to competent authority, it is no longer to settled investment amount to NTD in Taiwan local bank account. The investment amount would be verified as the amount of the incoming transfer in NTD calculated according to the foreign exchange rate of the beneficiary bank at the time of remitting inwards.
 
2. Investors funding its invested business in installments shall be allowed to file the application in installments or file the application in one installment within two months after they are fully implemented.

3. Investments by investors through gifts, inheritance, capital increase through conversion of earnings or capital surplus are exempt from competent authority`s verification.

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