FAQ for the Taiwan Business Tax 21-香港、オフショア、中国法人設立 - 会計監査 - 税務諮問 - 商標登録 - 啓源会計事務所有限会社

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FAQ for the Taiwan Business Tax 21

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Q:	The Taiwan business person imports goods and the business tax levied by the customs, the foreign supplier provides the sales returns of imported goods, could the overpaid tax be return?The Taiwan business person receive an incentive bonus according to the distribution contract, if the contract is settled on a periodic basis, how to fill out the certificate form?
A:	If the incentive payment received or paid by the business person in accordance with the distribution contract, if the cumulative amount of the purchases or sales is computed over a period such as monthly, quarterly or annually, the business person that receives the incentive bonus could issue a certificate form of sales returns, purchase returns or allowance. In the section of “Invoice issued”, stating the first uniform invoice issued for the initial period. For “Product name” under the section of “Content of stock return or allowance”, stating the words “invoice issued in combination” and stating the starting and ending date, without stating the number of each uniform invoice.
Q:	How to calculate the interest tax rate for the late payment of the tax according to the Taiwan Business Tax?
A:	For the late payment of tax, it base on the fixed deposit rate of the postal deposit on January 1 of the year, the interest should calculate on a daily basis, the daily tax rate should calculate according to the basis of 1 year with 365 days.
Q:	What documents should be attached if the Taiwan head office and other fixed business places of business would like to file a consolidated tax return?
A:	For the business person that computes tax in general tax computation according to the Paragraph 1, Article 4 of the Value-added and Non-value-added Business Tax Act, the Taiwan head office should attach the application form, attaching 2 sets of the list of the fixed business places of business, stating the company registration number, tax registration number, the name of the business person, the name of the person in charge, the address of the business place and the company registration date. This application could apply at the local tax competent authority and approved by the Ministry of Finance, before the approval of the relevant authority, the company will still need to file the tax return separately.
Q:	How the business person apply for the tax refund or offset the tax paid, if there are sales returns of the business person?
A:	The business person issued a uniform invoice for the goods or services provided, however, the purchaser does not record the receipt copy and deduction copy in the account and does not file the offset of output tax, therefore, the form of sales returns, purchase returns or allowance could not be issued, the business person should receive the receipt copy and deduction copy of the purchaser, and declare to the competent authority, after checked by the competent authority, the overpaid tax could be offset or be refunded. The sales amount of the business person could be offset. For the purchaser that fails to maintain accounting books or record transactions as required, they may be a penalty in accordance with the Articles No.45 of the Tax Collection Act. The business person issued uniform invoice for the goods or services provided, and the purchaser file the input tax and offset the output tax, if there are the situation of the sales return or allowance, the purchaser could issue a certification form of sales returns, purchase returns or allowance, the purchaser and the business person should handle the changes according to the Paragraph No.2, Articles No.20 of the Regulations Governing the Use of Uniform Invoices.
Q:	Should the Taiwan company issue the invoices for goods that the business person has produced, imported, or purchased to reward the employees or for social engagements?
A:	There are two kinds of the situation, on whether the invoices should be issued, for goods that the business person has produced, imported, or purchased to reward employees or for social engagements： For the goods that originally decide as to the reward of employees or the goods for social engagements, and being listed in the relevant accounts, the input tax was paid while the input tax has not declared, it could deem as the sales of goods and exempt from issuing the uniform invoice. If the goods have not decided to act as the reward of employees or the goods for social engagements, it could be listed in the account of goods purchased or relevant expenses account, the input tax that had been filed and the output tax has been offset, they could issue the uniform invoice according to the regulations of sales of goods when the goods are being converted as the reward to employees or the goods for special engagements. The deduction copy of the uniform invoice issued should cut away a corner or attached the word “Nullified” to nullify the uniform invoice, and it could not declare for the offset of output tax.

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