Directions for Funding the Production of

Motion Pictures in the Republic of China

by Foreign Motion Picture Production Enterprises

國外電影片製作業在我國製作電影片補助要點

Promulgated by the Government Information Office

in Decree Xin Ying II No. 0940521362Z on November 9, 2005

Revision promulgated by the Government Information Office

in Decree Xin Ying II No. 0950521033 on August 11, 2006

Revision promulgated by the Government Information Office

in Decree Xin Ying IV No. 0960520536Z on June 12, 2007

Revision promulgated by the Government Information Office

in Decree Xin Ying IV No. 0990520108Z on February 8, 2010

Revision promulgated by the Government Information Office

in Decree Xin Ying IV No. 1010520636Z on May 10, 2012

Revision promulgated by the Bureau of Audiovisual and Music Industry

Development of the ROC Ministry of Culture

in Decree Ying Fu No. 10220034801 on June 7, 2013

Revision promulgated by the Bureau of Audiovisual and Music Industry

Development of the ROC Ministry of Culture

in Decree Ying Fu No. 10220043811 on August 28, 2013

Revision promulgated by the Bureau of Audiovisual and Music Industry

Development of the ROC Ministry of Culture

in Decree Ying Fu No.10320009873 on June 6, 2014

Article 1

To assist foreign motion picture production enterprises with production of motion pictures in the Republic of China (hereinafter referred to as “ROC”), the Bureau of Audiovisual and Music Industry Development of the ROC Ministry of Culture (hereinafter referred to as “BAMID”) has promulgated the present set of regulations (hereinafter referred to as “Directions”).

Article 2

Motion picture productions for which funding may be provided under these Directions are limited to those which are produced wholly or partially in the ROC, and which are produced by internationally well-reputed foreign motion picture production enterprises and directed by international film directors, or are produced by foreign motion picture production enterprises and directed by internationally well-reputed film directors.

In the preceding paragraph, “foreign motion picture production enterprises” refers to motion picture production enterprises that are based in locales other than Taiwan, mainland China, Hong Kong and Macao, and whose investors do not include mainland Chinese citizens, corporations, groups or other organizations; “internationally well-reputed foreign motion picture production enterprises” refers to foreign motion picture production enterprises whose motion picture productions have been honored with “best film” awards at the Cannes International Film Festival, the Venice International Film Festival, the Berlin International Film Festival or the Academy Awards presentation ceremony in the United States; “international film directors” refers to film directors who are not mainland Chinese citizens; and “internationally well-reputed film directors” refers to international film directors whose previously directed films have been honored with “best director” awards at one or more of the aforementioned film industry events.

In these Directions, “motion picture production” encompasses pre-production, film-shooting, computer-generated imagery (CGI), and post-production operations.

In the preceding paragraph, “pre-production” refers to planning, research and development, fundraising, advance sales and other pre-production operations approved by BAMID; and “post-production” refers to audio recording/mixing, film editing, special effects, sound effects, color correction, film developing and printing, and other post-production operations approved by BAMID.

Article 3

A foreign motion picture production enterprise or internationally well-reputed foreign motion picture production enterprise that wishes to receive funding under these Directions (hereinafter referred to as “Applicant”) shall apply to BAMID for funding before commencing production operations in Taiwan, and shall provide the following documentation, either directly or through a Taiwan-based motion picture production enterprise authorized to act as the Applicant’s agent:

(1)    Certificate of registration of the aforesaid Taiwan-based agent of the Applicant, together with the Applicant’s letter of authorization for said agent to act on the Applicant’s behalf or the business cooperation agreement between the Applicant and its Taiwan-based agent. (Applicants that directly apply to BAMID need not provide the aforementioned documents.)

(2)    Certificate of registration of the Applicant in the country in which it is based, together with a Chinese-language translation of same, both documents having been notarized by the relevant ROC (Taiwan) representative office abroad.

(3)    Documentation/affidavits demonstrating that the Applicant is not mainland Chinese-invested.

(4)    Documentation demonstrating that the Applicant or the proposed director of the cinematic production in question is internationally well-reputed.

(5)    Film production prospectus, including: profile of the Applicant and summary of the Applicant’s previous cinematic accomplishments; the proposed cinematic production’s Chinese-language and English-language titles, genre and concept; anticipated film-shooting and other production locations in Taiwan; anticipated production schedule in Taiwan; profile of the proposed production team; estimate of total production cost; itemized estimate of anticipated production expenditures in Taiwan; and a statement of anticipated benefits accruing to Taiwan.

(6)    Synopsis of overall story/plot of the proposed cinematic production. 

(7)    Synopses of story content of the portions of the proposed cinematic production to be shot at anticipated locations in Taiwan. 

If written in a non-Chinese language, the documentation stipulated in the preceding paragraph shall be accompanied by Chinese-language translations.

An Applicant whose application for funding of production of a film in Taiwan has received BAMID’s approval, and whose production-related expenditures in Taiwan in connection with said film production amount to at least NT$3 million after deduction of funding received by the Applicant from other ROC central and/or local government organizations, from ROC state enterprises, and/or from ROC government-established and -supported foundations, may receive the following categories of funding from BAMID, the total of which shall not exceed NT$30 million:

(1)   Regarding the Applicant’s expenditures for film-shooting operations conducted wholly or partially in Taiwan, the Applicant may receive BAMID funding covering up to 30 percent of total expenditures for employment of ROC citizens as performers or as production-related personnel for such operations in Taiwan.

(2)   Regarding motion picture productions which, in addition to film-shooting operations conducted wholly or partially in Taiwan, also entail pre-production and/or post-production operations in Taiwan, the Applicant may receive BAMID funding covering up to 25 percent of total expenditures for film-shooting and pre- and post-production operations in Taiwan, in addition to up to 30 percent of total expenditures for employment of ROC citizens as performers or as production-related personnel for such operations in Taiwan. Regarding two-dimensional (2-D) animated motion picture productions over 70 minutes long (including those with 3-D visual-effect backgrounds) which involve pre-production, CGI, and/or post-production operations that are conducted wholly or partially in Taiwan, the Applicant may receive BAMID funding covering up to 25 percent of total expenditures for said categories of operations in Taiwan, in addition to up to 30 percent of total expenditures for employment of ROC citizens as performers or as production-related personnel engaged in such operations in Taiwan.

(3)   Regarding three-dimensional (3-D) animated motion pictures over 70 minutes long which involve pre-production, CGI, and/or post-production operations that are conducted wholly or partially in Taiwan, the Applicant may receive BAMID funding covering up to 25 percent of total expenditures for said categories of production operations conducted in Taiwan, in addition to up to 30 percent of total expenditures for employment of ROC citizens as performers or as production-related personnel involved in such operations in Taiwan.

(4)   An Applicant that qualifies for funding provided in accordance with the categories stipulated in any of the preceding four subparagraphs may, in addition, apply for BAMID funding covering up to 15 percent of total expenditures incurred during production operations in Taiwan for transportation, lodging, liability insurance, and accident insurance for ROC citizens employed as performers or as production-related personnel in connection with film-shooting operations.

In the preceding paragraph, “performers” and “production-related personnel” are persons whose job descriptions conform with the categories of profession itemized in Appendix V attached to Article 15 of the Enforcement Rules of the Motion Picture Act; and an Applicant deemed by BAMID as qualified to receive funding under the provisions of the preceding paragraph, and to whom the provisions of Article 4 of the Government Procurement Act apply, shall conform with the provisions of said Act.

BAMID may base its funding decisions on consideration of its budget for funding under these Directions during the current fiscal year. In the event that, at a given time in the current fiscal year, the total amount of applied-for funding exceeds the amount of budgeted funds available to BAMID, BAMID may suspend processing of applications for funding under these Directions.    

Article 4

An Applicant for funding under these Directions whose application has received BAMID’s approval shall, in order to receive reimbursement for BAMID-approved expenditures, submit to BAMID the following documentation, either directly or through the Applicant’s Taiwan-based motion picture industry agent:

(1)  An application for reimbursement and, if said application is submitted by a Taiwan-based agent of the Applicant, a letter of authorization issued by the Applicant to said agent, stipulating the general scope of authorization, specific categories of authorized action, and the period of time during which said authorization shall be in force.

(2)  A photocopy of BAMID’s official notification of approval of the Applicant’s application for funding of the Applicant’s proposed cinematic production operations in Taiwan.

(3)  Documentation demonstrating the Applicant’s actual production- related expenditures in Taiwan, including: work logs detailing pre-production, film-shooting, CGI, and post-production operations, specifying work actually performed (schedules/hours); photographs of actual film-shooting operations conducted at each of the shooting locations in Taiwan; and descriptions of equipment/techniques/ technologies actually employed, etc.

(4)  A list of ROC citizens employed as performers and as production- related personnel, indicating their production-related professional roles and accompanied by photocopies of their ROC national ID cards (both front and back sides).

(5)  An audit report prepared by a Taiwan-based certified public accountant or CPA firm, with itemization of production-related revenues and expenditures, indicating the uses of funding from BAMID and other sources and demonstrating that the total expenditures disbursed by the Applicant in Taiwan for the purpose of producing the BAMID-approved film amount to at least NT$3 million after deduction of other sources of government-related funding, mentioned in Article 3 Paragraph 3 above and in Subparagraph (8) of this paragraph.  

The foresaid audit report shall include the Chinese-language and English-language titles of the BAMID-funded film; an itemized account of expenditures in Taiwan in connection with pre-production, film-shooting, CGI, and post-production operations; and photocopies of original expenditure receipts.

Photocopies of the ROC income tax withholding certificates issued to ROC citizens employed by the Applicant as performers or as production-related personnel in connection with the Applicant’s film production operations in Taiwan shall be attached to the audit report.

(6) Documentation demonstrating the Applicant’s purchase of liability insurance and accident insurance for ROC citizens employed as performers or as production-related personnel in film-shooting operations in Taiwan during the period of such operations in connection with the BAMID-supported film production.

(7) Original receipts for production-, personnel-, transportation-, insurance- and lodging-related expenditures in Taiwan supported by BAMID funding.

(8) Itemized list of the Applicant’s applications (approved and pending) for funding by other ROC central and local government organizations, ROC state enterprises, and ROC government-established and -supported foundations (in accordance with the attached form).

(9) Documentation demonstrating that the Applicant’s BAMID-funded film production has been or will be screened in cinemas in Taiwan and/or other countries. This requirement may be waived if BAMID determines that it is not necessary.

(10) Other documentation which BAMID may stipulate.

Chinese-language translations shall be provided for original foreign-language versions of documentation stipulated in this Article.

Article 5

An Applicant whose itemized application for reimbursement of expenditures has been approved by BAMID shall, within 20 days of receiving BAMID’s notification of approval of said reimbursement application, submit to BAMID (a) its current bank account information and (b) the Applicant’s signed BAMID-provided reimbursement form, by which the Applicant confirms its approval of the BAMID-proposed reimbursement for the purposes stated on the form. 

In the event the Applicant fails to submit to BAMID the two documents stipulated in the preceding paragraph within the above-specified 20-day period, BAMID shall deem the Applicant as having forfeited its right to claim reimbursement for its expenditures under these Directions.

Following BAMID’s review and approval of the two documents stipulated in the first paragraph of this Article, BAMID will remit its approved amount of reimbursement to the bank account designated by the Applicant.

BAMID may remit approved funds to the Applicant in multiple installments in consideration of changing budgetary constraints from year to year.

Article 6

A motion picture that has been produced with funding under these Directions and that conforms with the official definition of a “domestic motion pictures” shall not be eligible for further funding from BAMID.

Article 7

In the event BAMID finds that the Applicant has submitted untruthful documentation in support of its applications for reimbursement under these Directions, BAMID reserves the right to reject the Applicant’s applications for reimbursement and to revoke the Applicant’s eligibility for further funding.

Within a period specified by BAMID, if found by BAMID to have submitted untruthful documentation, the Applicant shall unconditionally recompense BAMID for the funds BAMID has previously remitted to the Applicant and shall, in addition, remit to BAMID compensation amounting to 10 percent of the total amount of applied-for reimbursement approved by BAMID.

The Applicant’s future applications to BAMID for awards or funding shall not be considered unless the Applicant has remitted to BAMID the above-stated compensatory funds.

ROC motion picture production-related enterprises, performers or production-related personnel who are determined by BAMID to have submitted untruthful documentation in support of claims for financial compensation from the Applicant shall be held legally responsible for their actions and shall be regarded as ineligible for awards or funding provided by BAMID for a period of three years from the date on which BAMID has determined that such regulatory violations have occurred.

Article 8

A motion picture which has been produced with funding by BAMID in accordance with these Directions shall include acknowledgement of this fact, either at the beginning of the film or in its closing credits, with the following suggested or similar wording: “Parts of this production were filmed in Taiwan, the Republic of China with support provided by the ROC Ministry of Culture.” Said acknowledgement shall be accompanied by the organizational logo provided by BAMID.

Article 9

An Applicant that, before the current version of these Directions was promulgated, has submitted to BAMID an application for funding under an earlier version of these Directions, and whose application has been approved by BAMID, shall be subject to the provisions of the current version of these Directions.