Q：
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What kind of proof to present as declaration of transportation expenses for profit-seeking enterprise in Taiwan?
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A：
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1.
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The boarding pass and ticket (Or electronic ticket) shall be the original proof for traveling expenses of flight in domestic airline.
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2.
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The boarding pass, ticket (Or electronic ticket), or invoice (or the receipt issued from the industry of tourism) shall be the original proof for traveling expenses of flight in international airline.
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3.
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The ticket or invoice issued by the company of boarding cruise shall be the original proof for expenses of boarding cruise.
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4.
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The receipt submitted from the provider (the person on business trip herself/himself) shall be the original proof for transportation expenses of train, automobile, or public transportation.
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5.
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The receipt submitted from the provider (the person on business trip herself/himself) shall be the original proof for transportation expenses of taxi.
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6.
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The uniform invoice or receipt issued from the company or union of rental car shall be the original proof for rental expense.
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7.
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The receipt submitted from the provider (the person on business trip herself/himself) shall be the original proof for the expense of electronic toll collection incurred from the course of highway.
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Q：
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What kind of proof to present as the declaration of assignment of employees on a business trip for profit-seeking enterprises in Taiwan?
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A：
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The proof of traveling expenses for assignment of employees on a business trip shall be the report of business trip or other related documents which shall be stated the period of business trip, destinations, visitors, and reasons clearly to prove the purpose of business trip in relation of the demand of such profit-seeking enterprise. If such documents failed to submit, the traveling expenses are not allowed to be recognized.
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Q：
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What kind of proof to present as declaration of delivery expenses for profit-seeking enterprise in Taiwan?
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A：
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The valid proof of delivery expenses for profit-seeking enterprises in Taiwan as following:
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1.
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Expenses of delivery via cruises. The uniform invoice or receipt issued from the company of cruise shall be submitted in the declaration.
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2.
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Expenses of delivery via trains. The receipt issued from Taiwan Railway Administration, or the uniform invoice issued by the delivery service agents shall be submitted in the declaration.
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3.
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Expenses for private delivery unions. The invoice or receipt issued by the private delivery agents shall be submitted in the declaration.
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Q：
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What kind of proof to present as declaration of mailing and phone expenses for profit-seeking enterprise in Taiwan?
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A：
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1.
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The receipt or proof of delivery of mail issued from post offices shall be submitted in the declaration.
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2.
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The receipt issued from the industry of telecom shall be submitted with the name of such industry in the declaration for those who proceeded the payment via postal transfer.
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Q：
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What are the things shall be aware of in the declaration of repairment expenses for profit-seeking enterprises in Taiwan?
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A：
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The important notices for profit-seeking enterprises to declare repairment expenses as following:
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1.
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The repairment expenses which are sufficient to raise the value of original property, or which are not exhaustible within 2 years shall be listed as capital expenditures.
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2.
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The repairment expenses to maintain the usability of property, avoid the damages, maintain the usability by change of the equipment can be recognized.
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3.
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The durability of repairment or purchase of fixed property is more or less than 2 years and the amount of expenses is less than TWD80,000 can be listed as original costs at that year. In contrast, the volume of equipment purchased in bulk which amount of value is less than TWD80,000 per unit and the durability is more than 2 years shall still be listed as capital expenditures.
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FAQ
