Tax regarding travel, bonus or subsidy offered
2008-12-01 21:05:39
Local or overseas travel subsidized with cash or offered to specified employee based on duration of service, rank or performance shall be subject to subsidization of employees and individual income tax must be imposed on such subsidization. Subsidiza...(more)
2009 Government Agencies Holiday
2008-11-28 21:16:48
Download 2009 calendar for public agencies and schools of Taiwan...(more)
Uniform Invoice for Receipt of Payment under Custody
2008-11-26 21:04:16
If a business entity receives payment under custody with buyer on the receipt being the name of consigner, the receipt shall be forwarded to the consigner without issuing any uniform invoice. If a business entity receives the receipt with buyer name ...(more)
Writing Mistake on Uniform Invoice
2008-11-22 21:03:49
If a business entity sales the goods or services, uniform invoice shall be issued to the buyer within time limit regulated in Value-Added and Non-Value-Added Business Tax Act. In case of mistake of writing, a new invoice must be issued and retrieve t...(more)
Uniform Invoice for Goods/Services Transfer
2008-11-20 21:03:16
If a head company or the branch company purchases goods or services in the name of seller and transfer to other subsidiaries for using or selling, such action must be regarded as sales of goods or services in case the head company and the branch comp...(more)
Uniform Invoice shall not be Supplied for Use by Others
2008-11-15 21:02:41
Tax authority shall have the information of type and beginning/end number of the uniform invoice purchased by all business entities. After the end of period for filing business income tax return, comparison must be conducted to check whether there wi...(more)
Goods or Services Rewarded to Employees
2008-11-14 21:02:01
Input tax of dinner party, entertainment expenses, travelling, birthday gift and marriage and death allowance shall not be deducted from output tax by a business entity. If a business entity has declared such input tax for deduction, it can voluntari...(more)
Uniform Invoice for Individual Expenses shall not be Used for Deduction
2008-11-10 21:00:36
According to Value-Added and Non-Value-Added Business Tax Act, input tax shall not be deducted from output tax by a business entity if the goods or services purchased are not for the use of principal and ancillary business operation. However, purchas...(more)
Business Entity must File Bimonthly Tax Return Whether or not it Has Sales
2008-11-08 20:59:59
Except as otherwise prescribed by Value-Added and Non-Value-Added Business Tax Act, a business entity, whether or not it has sales, shall file a bimonthly tax return on a prescribed form for its sales amount and tax payable or overpaid of the precedi...(more)
Income Tax Withholding While Issuing Post-Dated Check
2008-11-06 20:58:38
If a business entity issues post-dated check to attorney, CPA, other practitioners or landlord and payment date is the same as issuing date, the withholder must withhold income tax while issuing the check. If payment date of the check is different fr...(more)