Q:
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If the Taiwan business person fails to submit the input tax voucher in the current reporting period, could it be deferred?
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A:
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If the business entity fails to submit the input tax vouchers for deduction from the output tax in the current reporting period, it may defer the submission of the vouchers until the following reporting period. If the business person still fails to do so in the following reporting period, it shall, in the reporting period when it submits the vouchers for deduction from the output tax, specify the reasons. However, the period for submission of the input tax vouchers for deduction from the output tax shall be limited to ten years.
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Q:
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The commission income from the triangular trade in Taiwan is applicable for zero tax rate, what is the supporting document required?
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A:
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Taiwan business person accept the orders of foreign clients, import goods from third party supplier, handle the triangular trade between transshipment and foreign clients, the business person will charge the difference of receipt of the letter of credit, counted as the commission or service fees and it is applicable to zero tax rate. For the supporting documents, the business person shall attach the certificate of import and export settlement and a copy of the letter of credit, declare to the competent authority and apply for the zero tax rate.
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Q:
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The Taiwan Company purchase the consumer supplies such as tea leaves, tissues to the employees, could the input tax deductible?
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A:
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The business person purchase the consumer supplies such as tea leaves, tissues, soap and placed in the working place, it could be deductible, for the benefits of the employee such as sports shoes, it cannot be deductible.
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Q:
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The Taiwan business person provide the meals to the employee, could the input tax be deductible?
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A:
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Taiwan business person handle the purchasing of meals, paying the electricity and gas bill, the input tax occurred is not deductible.
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Q:
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Is that the input tax voucher of the Taiwan Company could declare to the tax authority by using an itemized statement of input voucher?
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A:
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If a business entity falls under any of the following circumstances, it may apply to the competent tax authority for approval to report input tax by using an itemized statement of input vouchers in place of the input tax deduction copies:
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Its business income tax returns have been audited, attested, and filed by a certified public accountant.
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It is approved to use the blue tax return form to report profit-seeking enterprise income tax.
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It is organized as a company limited by shares, and its stock is listed on the stock exchange.
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It has operated for three consecutive years or more with annual sales figures of NT$100 million or more and has reported no losses.
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The number of input voucher deduction copies is enormous.
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