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Q:
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Which kinds of tax return for individual income tax are required to present the audit by an independent certified public accountant approved by Ministry of Finance in Taiwan?
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A:
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The following profit-seeking enterprises shall present the audit by an independent certified public accountant approved by Ministry of Finance to proceed of tax return for individual income tax:
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1.
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The industry of banking, credit cooperatives, trust enterprise, bill finance, financial leasing, securities (Securities investment consulting is not included.), futures, insurance.
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2.
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The profit-seeking enterprise of public offering stocks.
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3.
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The enterprises which amount of net income or nonoperating revenue is more than NT50,000,000 can be exempted from the profit-seeking enterprises income tax in accordance with the original Investment Incentive Act, the statute of upgrading industries or other related regulations before annulment.
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4.
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The profit-seeking enterprises which proceed declaration of Individual Income Tax for tax return jointly in accordance with Financial Holding Company Act, Business Mergers Acquisitions Act, or other related regulations.
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5.
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The profit-seeking enterprises which does not belong to the abovementioned 4 categories and the amount of net income or nonoperating revenue is more than NT100,000,000.
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Q:
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How to proceed tax return for offshore banking branches in Taiwan?
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A:
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Except for those exempted pursuant to laws, the credit income for natural person, juristic person, government authority or financial authority within the territory of ROC shall be declared with the rate of deduction for total credit income within the designated period stipulated by the article 71 in Individual Income Tax.
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Q:
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What kinds of declaration form are to submit in declaration of tax return for profit-seeking enterprises income tax in Taiwan?
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A:
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The required declaration forms for declaration of tax return for profit-seeking enterprises income tax in Taiwan are as following:
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1.
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Profit-seeking enterprises approved to declare in blue declaration form by Revenue Service Office. Declared in blue form.
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2.
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Ordinary profit-seeking enterprises. Declared in standard form.
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3.
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Education, culture, charity, public welfare organizations or institutions. Declared in the form for Education, culture, charity, public welfare organizations or institutions.
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Q:
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When the fiscal year for profit-seeking enterprises is in Individual Income Tax in Taiwan?
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A:
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The period of fiscal year is from January 1st to December 31st. In the circumstance of business season or other particular conditions, the change for date of fiscal year can submitted to Revenue Service Office.
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Q:
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How to proceed tax return in the condition of change the date of fiscal year in Taiwan? Is it likely to postpone the declaration?
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A:
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Profit-seeking enterprises which request of change of date of fiscal year is approved by Revenue Service shall calculate the amount of profit-seeking enterprises income before such change and pay the tax payables to Revenue Service Office by themselves in a month from the date of change, pursuant to the article 40, regarding the regulation for enterprises which period of operation is under one year.
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FAQ
