2014-04-22 16:24:39

1. In the case of enterprises obtaining dividends from foreign profit-seeking enterprises who had applied to be listed in Taiwan stock markets, the dividends shall be taxed according to Article 3 of Income Tax Act and shall not be excluded from taxable income as Article 42 on Income Tax Act cannot be applied. (Please refer to Income Tax Act in the following link: http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0340003) 2. Profit-seeking enterprises with warehouses located outside of Taiwan must have a certified public accountant perform an inventory check before recognizing the income according to the actual sales from the warehouses.