As long as your business has not changed, it is the usual practice of the Inland Revenue Department (IRD) to apply for offshore exemption once, and you do not need to apply for it every year.
If the application is successful, the tax bureau will consider your company to be offshore in the following years, and will review it from time to time, according to our experience, it can be as short as once every two years or as long as more than 10 years.
If there is a change in your company's business in a certain year, as long as it is clearly written in the audit report and tax return, the tax bureau will issue another letter to inquire about the offshore nature of the new business, which is equivalent to the need to re-apply for offshore exemption.