Applying Regulations - Project of Subsidies & Incentives For Taipei Industry

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R&D Subsidies Applying regulations of R&D Subsidies Industrial Development for Taipei City

Applying regulations of R&D Subsidies Industrial Development for Taipei City (臺北市產業發展研發補助申請須知) is written in Chinese language. In case of any discrepancy between the Chinese version and any translation thereof the Chinese text shall govern.

Taipei City Government (hereafter referred as The Government) established the Taipei Municipal Self-Government Ordinance for Industrial Development (hereafter “The Ordinance”) to encourage innovation, investment, upgrading, transformation and creating extra value. The Ordinance provides the subsidy for provision of job training programs, the new hired employee’s payroll subsidy, the subsidy of annual housing tax and land-value tax, the rental subsidy for providing for the assets located within the city, the interest payments subsidy and the subsidy for using City-owned real estate… to interest investors invest within Taipei City.

Qualification According to The Ordinance Article X, if the qualification consists as below:
1. Both local and foreign companies/Small and medium enterprise (refers to a small or medium enterprise as defined by the Standards for Identifying Small and Medium Enterprises.) registered in Taipei City.
2. R&D programs don’t obtain other subsidies.
Duration
Documents requirement
1. Application form
2. iR&D proposal (hard copy*5) and its electronic files (soft copy)
3. Relevant documents certifying the company’s registration, business registration, or change (hard copy*2; (Foreign companies should provide forms certifying Recognition (Change) of Foreign Company and Registration (Change) of Branch Office. )
4. Two copies of the latest profit-seeking enterprise annual income tax return form and business tax return form; profit-seeking enterprise annual income tax return form is not required if the applicant’s company is established less than one year.
5. Documents certifying no overdue national taxes, local taxes and fines (National Tax with hard copy*2 and Local Tax with hard copy*2) issued within one month by national taxation bureau or Taipei revenue service office.
6. The most recent documents certifying labor insurance coverage provide for the employees listed in the application (hard copy*2). These documents can be the receipt of labor insurance payment; if the applicant’s company is no required to provide labor insurance for its employees, the company should provide documents demonstrating the employees' actual employment, salary received, or tax deductible receipt, etc.

Content
The R&D program shall have technology development or innovational service and extend to create value, pilot run, verifiable commercialization, investment terms of career.
1. Technology development means innovational usage and development. Investors apply for innovational usage shall propose a program which have new function or obviously technology upgrading. Investors apply for innovational development shall propose a program with the product or the technology which is innovational or upgrading the technology level as below:
  1. Innovational technology/product contribute to information communication, consumers' goods and chemical industries, medical biotechnology, and, metal machinery.
  2. By using integrating and manipulating relevant technology to contribute to industries of digital content, culture and creativity.
2. Innovational service means taking requirement as leading direction, through integrating and innovational usage to impetus innovational business model and service and to create industrial value.
  1. Develop new business model to renew operation service or process model.
  2. IT model with service integration, digital usage and technology.
  3. Integration beauty, practicality or requirements to develop scientific, specific or international services model.
Program terms and subsidy compile
1. The terms of R&D program shall within 18 months.
2. Subsidy includes the accounts of materials, usage of R&D facilities, salaries, technology acquisition (Intellectual properties), and authorized research (principals of account compile and guidelines for assessment). The amount of subsidy shall not exceed 50% of the R&D program and the maximum is NT 3 million dollars.
Examination & Approval.
1. Within 30 days after a complete application is filed, DOED shall review the application and present a preliminary examination opinion for Subsidy and Reward Review Committee’s review. However, if the application is complicated, the deadline shall be extended for another 30 days.
2. The examination of subsidies is interdisciplinary industry and emphasis on potential of development. The key of examination are project innovation, investment performance and contributions to Taipei.
3. Applications approved by The Committee, DOED will send approval notice to the applicants. Application and process please see the appendix 1.
4. Applications approved by The Committee, shall revise proposal as below within 30 days of receiving the approval notice; approved amount of subsidies, revised proposal, description of the difference between Committee’s feedback and applicant’s reply, remark the page difference description, and attach it before the index.
5. Please contact to Project Office of Subsidies & Incentives for Taipei Industry, if you have any doubt about the result of examination. (Tel : Callers inside Taipei City 1999 Callers from outside of Taipei City 02-27208889 Ext.1428. We provide consulting and transformation. If there is any questions about the approval notice, shall hand in the administrative appeal to DOED (address: 2F.,North Wing,No.1,Shifu RD.,Xiyi Dist.,Taipei City 110,Taiwan,R.O.C.) within 30 days and send the copy one to Department of Legal Affairs, Taipei City Government (address: Northeast Wing, 8F., 1, Shifu Rd., Taipei, 11008, Taiwan, R.O.C.). If you have any question about administrative appeal, please Call 1999 (within Taipei City)/ 02-27208889(outside Taipei City) or website: http://www.legalaffairs.taipei.gov.tw (please reference to Article 14 and 58 of Administrative Appeal Act, the deadline means the date of receiving, instead of sending.)
Subsidy allotment
1. First stage of allotment
  The approved applicants shall apply for allotment with approval notice within 30 days, after approved by DOED, the applicant shall obtain 50% of the subsidized amount (if the application is complicated, the deadline shall be extended for another 30 days.). Following are the documents shall be prepared:
  1. Subsidy application form.
  2. Required Certificates or Receipts.
  3. Copy of Notice of Approval.
  4. Copy of Statements of Program Annual Expenditures of Budget Distribution.
  5. Copy of bank book(cover and content).
  6. Performance Bound Escrow Agreement or Certificate of Deposit (alternative) and reply letter.
  7. Revised proposal (hard copy*7).
2. Providing guarantee
  1. Applicant shall prepare Performance Bound Escrow Agreement or Certificate of Deposit with guarantee (alternative) when apply for the first stage of subsidy. The amount is 30% of the first stage.
  2. The Performance Bound or Certificate of Deposit with guarantee shall be guaranteed by the third person and the duration shall be 3 months more than the terms of program. Certificate of Deposit, guarantee reply, and guarantee repeal are also needed.
  3. The applicant shall provide the statement as below on Certificate of Deposit with guarantee: Our bank will not take the right of offset before the guarantee vanished.
3. Second stage of allotment
  Applicant shall claim for the subsidies according to the actual coast. R&D proposal shall be approved by the DOED. Besides, the applicants shall prepare revised proposal, Certified Public Accountant to Certify and Duly File and the documents below:
  1. Subsidy application form.
  2. Required Certificates or Receipts.
  3. Copy of bank book(cover page).
  4. Financial report with accountant’s signature.
  5. Final proposal (hard copy*5).
Financial Behavior
1. All the receipt shall be original and obtained legally, the receipt from internal shall be approved by litigious and non-litigious representative and follow the accounting procedure.
2. The subsidies shall be used consistent with the approved proposal. The salary shall declare as income tax, other account shall follow principals of account compile, guidelines for assessment or relevant tax regulations.
3. After the termination of R&D program, the subsidies shall be repaid to DOED if there were balance.
4. If there is any violation, DOED shall claim repayment with Performance Bound Escrow Agreement provided by the approved applicant or Certificate of Deposit with guarantee. If DOED can’t recall the subsidy, it will be in procedure of arbitration or legal proceedings. All the relevant cost due to the late repayment or not repay such as the fee of legal proceedings, attorney, consulting, interest or any other loss, shall be covered by the approved applicant.
5. All the certificates or receipts shall be preserved properly. All the documents, certificates, receipts or account book shall be consistent with the project, otherwise, it can’t be the verification of subsidies.
6. The approved applicant shall record the account book by the types of certificates and date, all references as account report, account book, original certificates / receipts and data shall be preserved for verification.
7. The approved applicant shall provide the account report with accountant’s signature, and the relevant fee shall not be covered by the project.
8. After the verification of project, if the subsidized amount is over 50% of overall project amount, the portion over 50% shall be repaid to DOED.
Report and review
1. Mid-term report: The approved applicants shall hand in their soft copy of progress report and accounting report with required form also within DOED’s schedule.
2. Closure report: The approved applicants shall hand in 4 copies of their closure report before case close and apply for review meeting. Hand in 5 copies (soft copy included) of revised closure report according to the result of review meeting and accountant signed accounting report within 15 days of review meeting.
3. Except for Mid-term and closure review DOED may invite experts, scholars, or relevant government authorities to review the progress, quality, achievements, and accounting of the subsidized project, the approved applicant shall provide execution report.
4. During the process of project, the R&D member shall record the whole progress with actual situation, and organize complete database.
Project modification or termination
1. Project modification: during the execution, the approved applicant shall modify the project under the original target and subsidized amount, also shall fill the modified content, reason of the project modification form according to project management regulations. The approved applicant shall inform DOED of the modification 60 days before deadline of R&D project. Besides, the approved applicant shall begin the modification after the agreement of DOED, however, the project deadline shall not extend.
2. Project termination: if there is any element cause the project’s termination such as technology, market, trends or any other irresistible reasons, DOED and the approved applicant shall propose specific reasons to terminate the project. If it’s proposed by the approved applicant, it shall propose document to describe the reasons and DOED shall send notice approval to formally terminate the project.
Repeal or Claim back
1. Once the projects or applicants have verified to violate Article 119 of Administrative Procedure Act or The Ordinance, DOED may repeal or claim back the whole or a part of the subsidy including the interest.
2. DOED may repeal or claim back the whole or a part of the subsidy within the noticed deadline, if the projects or applicants have the situation below. Furthermore, if applicants refuse to hand in the subsidies, will be process by administrative enforcement law :
  1. Implements the subsidized projects with limited success or having significant difference from the approved content.
  2. Cease implementing the subsidized projects without cause or substantially falls behind the schedule.
  3. The subsidized project doesn’t execute properly, follow the approved plan/schedule or refuse to review by DOED without reason, also doesn’t ameliorate after the DOED’s deadline.
  4. Expends the subsidies inconsistently of the approved content, provides false or inflated expenditure report, or not correct in time before the deadline in accordance with paragraph IV of Article IX of this Measure.
  5. Commit other serious or substantial violations of rule, code, regulations, or law.
Others
1. The result of R&D project and intellectual property rights belong to the investors, however, Taipei city government may bring the result into practice gratuitous, non-transferable and non-exclusive when it’s related to national benefit or social benefit.
2. The investors must guarantee that documents and information provided don’t infringe others patent right, copyright, trademark right, know-how or any other intellectual property rights, otherwise, all the legal liabilities shall be taken by the investors and DOED shall claim all the Indemnity.
3. The technology or products that were completed in development shall not apply for R&D subsidies, neither apply for any other similar government subsidy projects.
4. The investors shall not broadcast, connect or related to other commercial activity improper way or any other mislead behavior since the day of hand in the application.
5. In order to confirm the fairness and confidential of the examination, all the results shall be determined by the approval notice.
6. The investors shall not exaggerate their result/product/achievement due to this subsidy project, and mislead the public that their result/product/achievement were guaranteed of quality, safety or function by DOED.
7. The technology and innovational service that were developed by the investors shall meet the concept of clean and green, and have no harm to human, environment or public safety.
8. The applicants have to participate in DOED’s exhibition and cooperate with the trace of result.
9. Investors apply for this R&D subsidy project under the Ordinance shall only apply one project per year.
10. DOED shall terminate the subsidies, if the investors were ordered for enforcement because of litigations by court or administration.
Self-checking form of application document (Appendix II)
Service counter and website
1. Service counter: This project itself has no deadline, please send it or hand it in at Project office of Subsidies & incentives for Taipei Industry (address: 2F.,North Wing,No.1,Shifu RD.,Xiyi Dist.,Taipei City 110,Taiwan,R.O.C.) Tel : Callers inside Taipei City 1999 ext.6625 or 1428, Callers from outside of Taipei City 02-27208889 ext.6625 or 1428.
2. Website: Regulations, application form, proposal form, and accounting regulations please download at Department of Economic Development, Taipei City Government website: https://www.doed.gov.taipei/ or Taipei Municipal Self-Government Ordinance for Industrial Development website: https://www.industry-incentive.taipei/

Subsidies and Incentives Applying regulations of Subsidies and Incentives Industrial Development for Taipei City

Applying regulations of Subsidies and Incentives Industrial Development for Taipei City (臺北市產業發展獎勵補貼申請須知) is written in Chinese language. In case of any discrepancy between the Chinese version and any translation thereof the Chinese text shall govern.

Taipei City Government (hereafter referred as The Government) established the Taipei Municipal Self-Government Ordinance for Industrial Development (hereafter “The Ordinance”) to encourage innovation, investment, upgrading, transformation and creating extra value. The Ordinance provides the subsidy for provision of job training programs, the new hired employee’s payroll subsidy, the subsidy of annual housing tax and land-value tax, the rental subsidy for providing for the assets located within the city, the interest payments subsidy and the subsidy for using City-owned real estate… to interest investors invest within Taipei City.

Qualification According to The Ordinance Article IV and Article V, both local and foreign companies/Small and medium enterprise (refers to a small or medium enterprise as defined by the Standards for Identifying Small and Medium Enterprises.) registered in Taipei City can apply for the Article VI to Article IX, if the qualification also consists as below. However, in the event that an identical incentive or subsidy has been granted by another government entity, the Investor shall not be allowed to apply for such incentive or subsidy in accordance with this Self-Government Ordinance.
1. Incentives are available, on application, for new investment or capital increase for the expansion of a small and medium enterprise meeting one of the following conditions:
  1. With an investment of NT$1 million or above directly related to facilities or technologies for innovation, or improvement of management or services.
  2. Investment project deemed, on review, to be innovative, or to have character or potential for development.
2. Incentives are available, on application, when the actual capital is NT$80 million and above for companies with new spinoffs or for capital increase, and when the investment is made in one of the following industries:
  1. Recreation and Tourism
  2. Biotechnology
  3. Information Services
  4. Telecommunications
  5. Cultural Creative
  6. Health Care
  7. Sports and Leisure
  8. Convention and Exhibition
  9. Renewable Energy
  10. Other industries promoted and supported by the City Government
Duration
Documents requirement
1. Complete application form
2. Investment plan (hard copy*5) and its electronic files (soft copy)
3. Relevant documents demonstrating a new established company or business or capital increase (hard copy*2); foreign companies should provide foreign affiliates set-up registration form or alteration form (hard copy *2)
4. Uniform invoice or other documentary proof of new equipment purchase or technology transfer (Small and Medium Enterprises invest on the equipment or technology related to innovation, improving management and service, need to provide proofs if the amount is more than NT 1million dollar.)
5. The financial statements for the three most recent years certified by a certified public accountant(for companies established less than three years, all certified financial statements since the establishment shall be provided; for small and medium enterprises, financial statements compiled based on source documents approved by tax collection authorities may be provided as an alternative)
6. Business profit tax return and Annual Income Tax Return Forms for the most recent year(for companies established less than one year, requirement for submitting Annual Income Tax Return Forms may be waived)
7. Relevant financial statements in the past three years certified by a certified public accountant; financial statements since the company's foundation should be provided if the company is founded less than three years. (Small & medium sized enterprises may use financial statements without being certified if the statement is complied based on source documents approved by tax collection authorities.)
8. Documentation of Incentives and Subsidies
  1. Apply for the subsidy for provision of job training programs need to provide the anticipated terms, amount of people and coast. Applicant with reference letters from public job-placement agencies, and have hired middle-aged jobless workers, please provide relevant documents.
  2. Apply for the new hired employee’s payroll subsidy, please provide new hired employee’s name list, employment contract, labor insurance name list and copies of employee’s ID (double sides)
  3. Apply for the subsidy of annual housing tax and land-value tax, please provide copies of the following documents:
    1. Muniments
    2. Paid housing tax receipt
    3. Paid land-value tax receipt
    4. Buildings used for the public (or Construction license)
  4. Apply for the rental subsidy for providing for the assets located within the city, please provide real estate registration, and approved lease contract.
  5. Apply for the interest payments subsidy, please provide copy of bank loan contract.
  6. Apply for the subsidy for using City-owned real estate, please provide using city-owned real estate document(lease contract or contract of superficies)

All the copy documents mentioned on i, iii-iix shall be the appendix of ii.
The copy documents above shall be affixed the seals of company and chairman(for foreign company using the seal of litigious and non-litigious representative instead of chairman’s), also remark ‘consist with the original documents’.

Proposal form of Incentives & Subsidies
1. Investor’s information
2. Proposal content:(depends on the investment project and characteristics of the industry to decide the items of content)
  1. Purpose of the investment
  2. Evaluation of production and marketing
    1. Product / service name
    2. Production and marketing status
      1. According to applicant qualification of the Ordinance, Article IV, shall list 2 years of the evaluation of production and marketing after the end of the project.
  3. Investment terms and amount
  4. The facilities or technology plan to purchase( not necessary if no purchase occurred)
  5. Schedule of Process (product/service), instruction, sale, service or function (facilities)
  6. Financial analysis (income statement, assets section of balance sheet, statements of cash flows, cash flow budget setting and description, method of capital raising, cost analysis, benefit analysis (before and after tax), price earning ratio, return on investment…)
  7. Contributions to Taipei industrial development (output value, tax revenue increase, and creation of job opportunities)
  8. Risk of investment and alternative back up plan for situations (according to Article IV of the Ordinance, it is not necessary, however, the applications according to Article V of the Ordinance, have to list and describe)
  9. Investment efficiency analysis (status of leading technology, market occupancy, industrial relevance, additional value of products). (According to Article IV of the Ordinance, it is not necessary, however, the applications according to Article V of the Ordinance, have to list and describe)
3. Items for incentives & subsidies
  1. The subsidy for provision of job training programs; training plan, terms, head count and fee.
  2. The new hired employee’s payroll subsidy; on board time of new employees (at lease 6moths), salary, and position.
  3. The subsidy of annual housing tax and land-value tax; estimation of annual tax within the subsidized years.
  4. The rental subsidy for providing for the assets located within the city; location, area, usage, rental coast and duration.
  5. The interest payments subsidy; estimation of annual interest within the subsidized years and cap.
  6. The subsidy for using City-owned real estate; need to describe location, area, usage, rental coast and duration of City-owned real estate
Examination
1. Within 30 days after a complete application is filed, DOED shall review the application and present a preliminary examination opinion for Subsidy and Reward Review Committee’s review (“The Committee” hereafter). However, if the application is complicated, the deadline shall be extended for another 30 days.
2. The examination of subsidies is interdisciplinary industry and emphasis on potential of development. The key of examination are project innovation, investment performance and contributions to Taipei.
3. Applications approved by The Committee, DOED will send approval notice to the applicants.
  Application and process please see the appendix 1.
4. Applications approved by The Committee, shall revise proposal as below within 30 days of receiving the approval notice; approved amount of subsidies, revised proposal, description of the difference between Committee’s feedback and applicant’s reply, remark the page difference description, and attach it before the index.
5. Please contact to Project Office of Subsidies & Incentives for Taipei Industry, if you have any doubt about the result of examination. (Tel : Callers inside Taipei City 1999 Callers from outside of Taipei City 02-27208889 Ext.1428. We provide consulting and transformation. If there is any questions about the approval notice, shall hand in the administrative appeal to DOED (address: 2F.,North Wing,No.1,Shifu RD.,Xiyi Dist.,Taipei City 110,Taiwan,R.O.C.) within 30 days and send the copy one to Department of Legal Affairs, Taipei City Government (address: Northeast Wing, 8F., 1, Shifu Rd., Taipei, 11008, Taiwan, R.O.C.). If you have any question about administrative appeal, please Call 1999 (within Taipei City)/ 02-27208889(outside Taipei City) or website: http://www.legalaffairs.taipei.gov.tw (please reference to Article 14 and 58 of Administrative Appeal Act, the deadline means the date of receiving, instead of sending.)
Payment
1. Duration
2. Documents
  1. Subsidy application form
  2. Required Certificates or Receipts
  3. Copy of Notice of Approval
  4. Certificates or other documents relevant to subsidized items of the application
  5. Revised proposal (hard copy*5)
Repeal or Claim back
1. Once the projects or applicants have verified to violate Article 119 of Administrative Procedure Act or The Ordinance, DOED may repeal or claim back the whole or a part of the subsidy including the interest.
2. DOED may repeal or claim back the whole or a part of the subsidy within the noticed deadline, if the projects or applicants have the situation below. Furthermore, if applicants refuse to hand in the subsidies, will be process by administrative enforcement law :
  1. Implements the subsidized projects with limited success or having significant difference from the approved content.
  2. Cease implementing the subsidized projects without cause or substantially falls behind the schedule.
  3. The subsidized project doesn’t execute properly, follow the approved plan/schedule or refuse to review by DOED without reason, also doesn’t ameliorate after the DOED’s deadline.
  4. Expends the subsidies inconsistently of the approved content, provides false or inflated expenditure report, or not correct in time before the deadline in accordance with paragraph IV of Article IX of this Measure.
  5. Commit other serious or substantial violations of rule, code, regulations, or law.
Others
1. The applicants have to accept the following exam irregularly: execution schedule, quality, result, expense, and execution report when needed.
2. The applicants have to participate in DOED’s exhibition and cooperate with the trace of result.
3. The investors must guarantee documents and information provided don’t infringe others patent right, copyright, trademark right, know-how or any other intellectual property rights, otherwise, all the legal liabilities shall be taken by the investors and DOED shall claim all the Indemnity.
4. The investors shall not broadcast, connect or related to other commercial activity improper way or any other mislead behavior since the day of hand in the application.
5. In order to confirm the fairness and confidential of the examination, all the results shall be determined by the approval notice.
6. The investors shall follow the avoidance of Related-Party transactions, Statement of Financial Accounting Standards.
Person who has obtain the payroll subsidies of R&D program shall not apply for the new hired employee’s payroll subsidy.

Process

R&D, new startups, brands, incubation & angel subsidies application and review process, this process gives you a concept of how your application will be processed through our stander procedure.

Incentive investment application and review process, this process gives you a concept of how your application will be processed through our stander procedure.