Q：
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How to proceed tax return for the profit-seeking enterprises income tax in Taiwan?
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A：
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There are 3 ways to proceed tax return for profit-seeking enterprises. The first one is to fill in the profit-seeking enterprises tax return form manually or register the information of tax return, to declare in disc or media secondly, the last one is to proceed tax return by online services.
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Q：
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What kinds of possible omitting income of profit-seeking enterprises income for tax return are?
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A：
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Revenue
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Income from property, tailing materials sales or indemnity of insurance, duty refund, interest, or other subsidies.
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Exchange gain with the book balance occurred from the misunderstanding of its true value converted into cash.
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Income from interest of deposit without estimating the interests into income with the accrual basis.
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Withhold the income for a variety of expenses. Such amount of withholding income is more than legal standard but is negligent to list the excessive amount into income.
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The unearned receipts is negligent to list into income (Like unearned sales revenue or unearned engineering revenue).
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Income from tips in service industry (Like restaurants).
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Vouchers, loyalty cards and warranty services coming with sales. Such preference shall be listed into income.
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Q：
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Is it necessary to list the paid amount by paying profit-seeking enterprises into income for declaration?
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A：
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The paid amount by paying enterprises without any difference in the process of charge and payment. Such certificate of paid amount which the name was stated as the principal can be transferred to the principal without issuing a uniform invoice and listing into sales figures.
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Q：
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How to deal with sales return or allowance on sale for profit-seeking enterprises in Taiwan?
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A：
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In the circumstance of sales return, such record of sales return shall be offset and certificated pursuant to the regulations of uniform invoice, or other proofs of sales return are valid to proceed.
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Q：
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When to enter the exported income for profit-seeking enterprises in Taiwan?
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A：
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The income from the exported freights or labor forces shall be counted at that fiscal year as the following procedures:
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Exported freights shall be listed into the sales revenue at the date of custom declaration in the fiscal year.
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Sales or exported labor forces shall be listed into the sales revenue at the date of labor forces settlement in the fiscal year.
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FAQ
