Q：
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How to compute the income from sales or labor forces of multilevel marketing of attendee in profit-seeking enterprises in Taiwan?
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A：
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The categories of income from sales or labor forces of multilevel marketing of attendee in profit-seeking enterprises as following:
1.
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The sales income from multilevel marketing products.
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2.
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The remuneration from purchase of multilevel marketing products in certain criteria shall be listed as “Purchase Allowance”.
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3.
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The remuneration from introduction of participants in lower level to purchase the multilevel marketing products in certain criteria shall be listed as “Commission Income”.
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Q：
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How to compute the purchased expenses of goods or ingredients for profit-seeking enterprises in Taiwan?
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A：
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The purchased expenses for profit-seeking enterprises shall be applied to the original expenses of such purchased materials. The original expenses are included all the necessary costs within the course of purchase. In addition, the purchased expenses shall be included the shipment, insurance, commission, or remittance. No further items shall be listed into the expenses.
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Q：
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What is the standard to verify by Revenue Service Office for profit-seeking enterprises without any certificate of purchase of goods or materials?
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A：
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Any act of purchase of goods or materials for profit-seeking enterprises shall present the certificate of such purchase. According to the regulations application to the definition of original certificate for profit-seeking enterprises income, such certificates can be uniform invoice, receipt, or other related proofs. In the circumstance of failure to present or keep such certificates, illustrate a rational reason, certify the address on the proofs for verification, the purchased expense shall be recognized as the minimum purchased price of such goods by Revenue Service Office.
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Q：
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How to account the taxes on the exported goods and imported materials in Taiwan?
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A：
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Any tax on exported goods or imported materials approved to accounting shall be listed in memorandum instead of costs. Such tax shall be offset with the original items in the process tax refund. In the circumstance of conversion of exported goods into domestic sales or overdue resubmission of abovementioned taxes approved to accounting, if the date of imported materials at the same fiscal year, such taxes shall be listed as expenses based on the custom documents.
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Q：
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What shall be aware of in the declaration of beginning inventory for profit-seeking enterprises in Taiwan?
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A：
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The important notes for the declaration of beginning inventory for profit-seeking enterprises in Taiwan as below:
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The declared quantity and amount of goods, materials, ingredients, in-processing goods, finished goods and side products of beginning inventory for profit-seeking enterprises in Taiwan shall be fully corresponsive as the amount and quantity approved by Revenue Service Office last year. If not, adjusted of quantity and amount is required.
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2.
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Items which failed to declare in the last year, accounted in the middle of a year, or were declared but failed to present any related proofs of income shall be listed into the beginning inventory list and noted the quantity, unit, original price, expenses, net realizable value, or estimated price of each inventory regulated by Revenue Service Office.
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3.
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In the circumstance of the omission to declare goods, materials, ingredients, in-processing goods, finished goods or side products in the declaration at the last year found by Revenue Service Office, the beginning inventory shall be the amount and quantity found and verified actually by Revenue Service Office.
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