Q：
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What are the items of advertisement expense to declare for profit-seeking enterprises in Taiwan?
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A：
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Advertisement by and kind of social media.
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Advertisement, flyer, poster, or any publication with the name of profit-seeking enterprise.
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Any expense of holding a charity or sale event, which is reported to Revenue Service Office in advance.
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Advertisement by radio, television, or slideshow in theaters.
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Advertisement by car tour.
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Colored board, automatic electronic advertisement, or any rental devices, which shall share the expenses annually.
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Any format of free sample printed on the words “No Sales”. For such sample with the purpose of advertising, the name, quantity, and original costs shall be stated in the accounting record clearly.
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Customs of free samples supplied from dealers and advertising expenses which were not stated in the contract shall be responsible by the dealer and failed to recognize.
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Customs of free sample and advertising expense which paid by foreign manufacturers are not allowed to be listed as the item of declaration by the dealer.
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Expense of model home for the industry of construction. In the condition of any positive value incurred from the disposition, such disposition shall be listed as income to declare at that year.
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Advertising expenses for each industry of co-construction sharing or selling which shall be shared in selling rate for landlord and the responsible person of such construction.
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Miscellaneous advertising expenses for sponsoring charity or sport events.
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Other items with the nature of advertisement.
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Q：
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What is the procedure for profit-seeking enterprises in Taiwan to declare advertisement expense by giving free sample away, except for presenting a copy of legal evidence?
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A：
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Any format of free sample shall be printed on the words “No Sales” before giving away for profit-seeking enterprises in Taiwan. Besides, the name, quantity and original costs of free sample shall be stated in the accounting record clearly so as to be recognized as advertisement expense.
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Q：
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What kind of certificate shall be submitted in the declaration of donation for profit-seeking enterprises in Taiwan?
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A：
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The original certificate of recognized declared items of donation as following:
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The uniform invoice of purchased free sample shall be submitted. If the profit-seeking enterprise in small scale of purchased free sample is free from issuing the uniform invoice, which shall be submitted the receipt instead and such original costs of purchase shall be recognized as the amount of donation. Besides, in the condition of donation of products, goods, or other properties of such profit-seeking enterprise, the name, quantity, original costs shall be stated clearly in the accounting record. The original costs of such product, goods or property shall be recognized as the amount of donation.
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The donator shall request a copy of receipt or other related evidence from the donated unity. If such donation is from the candidate of any political group or party, the donated unity shall receive the receipt in official format issued by Control Yuan.
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According to the article 26 in Sports Industry Development Act and Development of the Cultural and Creative Industries Act, the donator shall submit the related evidence in the condition of such donation pursuant to the abovementioned acts.
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Q：
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What are the things to be aware of in the declaration of entertainment expense for profit-seeking enterprises in Taiwan?
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A：
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The entertainment expense with the legal certificate and the relation of business is allowed to be recognized, but the maximum amount shall not exceed the regulated amount in accordance with the article 37th in Income Tax Act. The original certificate of entertainment expense as following:
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Entertainment expense by holding a banquet to entertain guests shall be presented the uniform invoice or receipt issued by the small-scale profit-seeking enterprises which are free from issuing the uniform invoice.
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For those who entertain guests by themselves, the organizer shall make a list with the name and price of each dish clearly as the evidence.
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Entertainment expense by purchase of products or gifts shall be presented the uniform invoice or receipt of such product or gift. In the condition of such product or gift from giver himself/herself, the name, quantity and original expense of such product or gift shall be stated in the accounting record clearly.
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For profit-seeking enterprises which entertain dealers or clients in the demand of business, the proof of expense of traveling abroad by entertaining clients or dealers shall be presented to recognize.
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From 01/01/2013, the compact which the dealers or clients could enjoy the privilege of traveling abroad or home without any expenditures by reaching the certain amount or quantity of sales made between the profit-seeking enterprise and dealer or client, but not in the coverage of “Entertainment Expense” as the letter 33171 of provisions of Ministry of Finance, shall be listed as “Other Expense”. Such expense shall be declared to the competent revenue service authority to issue a copy of exempted withholding tax certificate for the taxpayer.
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Q：
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Is it possible for profit-seeking enterprises in Taiwan to declare the expenses of company trip, lottery, and dining?
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A：
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The employee welfare committee of profit-seeking enterprises established pursuant to laws can withdraw the amount of expense from employee welfare fund to hold a company trip, lottery, and other entertainment activities, but the expenses of these activities shall be listed in advance. The exceeding amount shall be assumed for the profit-seeking enterprise itself0 to list into the other item. On the other side, the company dining shall also be listed into the expense of welfare fund in advance. In the condition of the fund insufficient, such expense is allowed to be listed into the other item.
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FAQ
