Corporate R&D Center and Dedicated R&D Department Recognition

Procedure

Procedure

1. 01

   Choosing the recognition type and staffing standard: Check the company size, founding date and venture status, and decide whether to establish a corporate R&D center or a dedicated R&D department, which requires only 1 dedicated researcher. A company that has grown from a small to a medium enterprise is subject to the 3-person standard for 1 year from the date it became medium-sized.

2. 02

   Checking dedicated researcher qualifications: Confirm with degree certificates, qualification certificates and social insurance records that the staff are full-time employees meeting the qualification standards in the Enforcement Rules, such as a bachelor's degree or higher in natural sciences or a relevant national technical qualification. Employees handling non-research work must be assigned separately so researchers can concentrate on research, so divide the duties on the organization chart.

3. 03

   Setting up research facilities: Separate the research space from other departments with fixed walls and provide a separate entrance and nameplate. Small enterprises, venture companies and others may divide a space of 50 m² or less with partitions, and the full floor plan of the floor where the center is located and interior drawings and photos of the research space are attached to the application.

4. 04

   Preparing and filing the recognition application: Submit the corporate R&D center recognition application with the R&D activity summary, research equipment status, R&D staff status, organization chart, drawings and photos through the KOITA online system. If there are 10 or more dedicated researchers and others, a research lab safety budget statement and insurance enrollment certificate are also submitted, and a dedicated R&D department uses its own application form (Annexed Form No. 6).

5. 05

   Change reports and aftercare: File a change report within 30 days when reported matters such as name, location, research field or research staff change. If the standards are not met, a supplementation order of at least 1 month is issued, and recognition may be revoked if supplementation is not completed in time, so schedule replacement promptly when researchers leave.

Filing route

Filing route

Deadlines & processing notes

Deadlines & processing notes

Basic documents

Basic documents

Tax credits for research and human resource development costs require meeting the separate requirements and limits of the Restriction of Special Taxation Act regardless of recognition, so keep researchers' work records and labor cost records separately after recognition.