Profit-seeking enterprise having its head office outside the territory of the R.O.C., and which is engaged in international transport, construction contracting, providing technical services, or machinery and equipment leasing, etc. in the territory of the R.O.C., and the cost and expenses of which are difficult to calculate may apply for approval to consider 10% of its total business revenue, in the case of an enterprise engaged in international transport business, or 15% of its total business revenue, in the case of an enterprise engaged in the other businesses, as its income derived within the territory of the R.O.C. regardless whether or not it has a branch office or business agent in the territory of the R.O.C. In such cases, please submit following documents to the tax administration authority-in-charge：
1.Application form (one application form for one contract)；
2.Copy of contract or agreement (a Chinese translation shall be attached if the contract or agreement was signed in the language other than Chinese)；
3.Power of attorney if the representative is authorized to act for the taxpayer.