Uniform Invoice must be Issued for Transfer of Remaining Assets or Goods
2008-11-03 20:58:03
For transfer of remaining assets with or without consideration at closing of a business entity, uniform invoice must be issued to file business income tax. According to Value-Added and Non-Value-Added Business Tax Act, goods produced, imported or pur...(more)
Filling of Annual Income Tax Return
2008-11-02 20:56:54
A taxpayer shall, within the period from May 1 to May 31of each year, fill out and file to the local tax collection authority and annual income return declaring items and amounts that make up his gross consolidated income (for an individual person) o...(more)
Labor Pension and Annuity Insurance
2008-10-30 20:56:00
All those profit-seeking enterprises which are subject to the application of the Labor Standards Act may each year set aside an amount within the limit of no more than 15% of the total salaries and wages paid in that year, as worker retirement reserv...(more)
Deduction of Spouse or Dependent
2008-10-24 20:55:14
Where the spouse of a taxpayer and/or a dependent whose support deduction may be made in accordance with Article 17 of this Act has any incomes as provided in the preceding Article, the taxpayer shall include such income in his income return for taxa...(more)
Uniform Invoice must be Issued for Transfer of Remaining Assets or Goods
2008-10-21 21:09:21
For transfer of remaining assets with or without consideration at closing of a business entity, uniform invoice must be issued to file business income tax. According to Value-Added and Non-Value-Added Business Tax Act, goods produced, imported or pur...(more)
Failure of Filing Income Tax Return before Due Date
2008-10-20 20:54:31
A profit-seeking enterprise shall, during the period from May 1 to May 31 in the year following the year for which an income tax return shall be filed, fill out and file to the local tax collection authority a tax return indicating the retained earni...(more)
Error of Amount on Withholding Certificate
2008-10-16 20:53:50
When a business entity is filing the withholding certificate, total amount of payment to taxpayer and tax withholding must be checked carefully to avoid any error of amount. A tax withholder who fails to fill out the tax-withholding certificates trut...(more)
Tax Withholding of Holiday Cash Award or Gift
2008-10-14 20:52:48
Holiday cash award or gift offered by a business entity must be included into individual income to file tax return. Cash award offered to employee can be subject to payment of salary of employee. Tax shall be withheld in accordance with withholding t...(more)
Surcharge must be Paid in Case of Failure of Filing Annual Income Tax Return
2008-10-10 20:51:50
Where a taxpayer failed to file his annual income return within the period as specified in the provisions of Article 71 but has subsequently filed it in accordance with the provisions of Paragraph 1 of Article 79 of Income Tax Act, the collection aut...(more)
Income Acquired by Offering
2008-10-07 15:57:34
Any profit-seeking enterprise having its head office outside the territory of the Republic of China, and which is engaged in international transport, construction contracting, providing technical services, or machinery and equipment leasing, etc., in...(more)