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獨立經營管理

Certificate of Foreign Government or Other Foreign

W-8EXP

Form

Organization for United States Tax Withholding and

(Rev. April 2014)

2014 年 4 月修訂

Reporting

在美國課稅及申報目的下之外國政府

OMB No. 1545-1621

或其他外國組織扣繳證明

(For use by foreign governments, international organizations, foreign central banks of issue, foreign tax-exempt

organizations, foreign private foundations, and governments of U.S. possessions. 供外國政府、國際組織、外

國中央銀行、外國免稅組織、外國私人基金會及美國屬地政府使用)

► Information about Form W-8EXP and its separate instructions is at

Department of the Treasury

W-8EXP表格資訊及其個別說明書公佈於

Internal Revenue Service

► Section references are to the Internal Revenue Code. 對應章節請參考美國國內稅收法。

美國財政部

► Give this form to the withholding agent or payer. Do not send to the IRS.

美國國稅局

請將此表格繳交予扣繳義務人或付款人；請勿直接繳交予美國國稅局。

Do NOT use this form for: 下列人士請勿使用本表格

Instead, use Form: 適用表格為：

•

...…W-8BEN-E or W-8BECI

A foreign government or other foreign organization that is not claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b)

任何不主張適用第 115(2)、501(c)、892、895 節或 1443(b)節規範的外國政府或其他外國組織，適用 W-8BEN-E 或 W-8ECI

•

..…………………………………………………………...………………W-8BEN or W-8BEN-E

A beneficial owner solely claiming foreign status or treaty benefits

僅主張外國身份或享有租稅協定利益的最終受益人，適用 W-8BEN 或 W-8BEN-E

•

……………………………………………………………………………………………………...…..W-8BEN-E or W-8IMY

A foreign partnership or a foreign trust

外國合夥制公司或外國信託，適用 W-8BEN-E 或 W-8IMY

•

……………………………………………W-8ECI

A person claiming that income is effectively connected with the conduct of a trade or business in the United States

主張收入與在美國境內從事之交易或業務具有效關聯的人士，適用 W-8ECI

•

……………………………………………………………………………………………………...………………………W-8IMY

A person acting as an intermediary

擔任中間機構角色者，適用 W-8IMY 表格

PART I

Identification of Beneficial Owner

第一部份

最終受益人身分

Name of organization 機構名稱

Country of incorporation or organization

註冊/成立地國家

□

Type of

Foreign government 外國政府

Foreign tax-exempt organization 外國免稅組織

entity

□

International organization 國際組織

Foreign private foundation 外國私人基金會

法人身分

□

Government of a U.S. possession 美國屬地政府

Foreign central Bank of Issue (not wholly owned by the foreign sovereign)

發行貨幣的外國中央

銀行

(非由外國主權政府完全持有)

Chapter 4 Status 第四章身份狀態

□

Foreign government (including a political subdivision), government of a

□

Participating FFI 有簽署協議的外國金融機構。

U.S.

□

Reporting Model 1 FFI 在模式一下應申報的外國金融機構。

possession, or foreign central bank of issue. Complete III.

□

Reporting Model 2 FFI 在模式二下應申報的外國金融機構。

外國政府(包括政治分支機構)、美國屬地政府或外國中央銀行。完成第三部

□

Registered deemed-compliant FFI (Other than a reporting Model 1

份。

FFI). 註冊視同合規的外國金融機構(排除在模式一下應申報的外國

□

Exempt retirement plans of foreign government. Complete Part III.

金融機構)

外國政府的豁免的退休計畫。完成第三部份。

□

Nonreporting IGA FFI. Complete Part III.

□

501(c)Organization. Complete Part III.

在跨政府協議下毋須申報的外國金融機構。完成第三部份。

符合第 501(c)節規範的組織。完成第三部份。

□

Territory financial institution. Complete Part V.

□

Passive NFFE. Complete Part III.消極的非金融外國法人。完成第三部份。

美國屬地金融機構。完成第三部份。

□

Direct reporting NFFE. 直接申報的非金融外國法人。

□

International organization. 國際組織。

□

Sponsored direct reporting NFFE. Complete Part III.

受贊助的直接申報的非金融外國法人。完成第三部分。

Permanent residence address ( street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address. (other than a registered

address) 永久居住地址(含街道、公寓或房間號碼，或郵件投遞路線)。請勿使用郵政信箱或轉信地址(除註冊地地址之外之地址)。

City or town, state or province. Include postal code where appropriate. 城市或鄉鎮，州或省，及郵遞區號

Country 國家

Mailing address (if different from above) 郵寄地址 (若與上方永久居住地址不同)

City or town, state or province. Include postal code where appropriate. 城市或鄉鎮，州或省，及郵遞區號

Country 國家

8 a □ GIIN 全球中間機構識別號碼

b □ Foreign TIN(See instructions)

U.S. TIN, if required. (See instructions)

倘須要(詳見說明)，填寫美國稅籍編號。

外國稅籍編號(詳見說明)

Reference number(s)(see instructions) 參考編號。(詳見說明)

PART II

Qualification Statement for Chapter 3 Status

第二部份

第三章狀態資格聲明

10 For a Foreign government: 外國政府：

a □ I certify that the entity identified in Part I is a foreign government within the meaning of section 892 and the payments are within the scope

of the exemption granted by section 892.

W-8EXP

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25401F

Form

( Rev.4-2014)

Form W-8exp (Chinese) - Certificate Of Foreign Government Or Other Foreign Organization For United States Tax Withholding And Reporting - 2014

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