Q:
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Taiwan tax authority approved the Taiwan Company head office to file a consolidated tax return, how the other fixed business place file the tax return?
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A:
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The other fixed business places of the head office will still need to declare the input and output business data, the detailed list of uniform invoices, and the declaration form of the sales and tax amount of the Taiwan Company. While filing the declaration form, the business person should tick the “V” at the section “Business Places File the Tax Return Separately”, the tax calculated section does not need to fill and does not need to pay for the business tax, however, the receipt copy should send to the head office. The procedure for the filing of the tax return separately of the head office is the same as other business places. However, the head office should collect the receipt copy of the filing form of other business places, compute the total amount and fill in the declaration form, calculate the business tax payable or the overpaid business tax, and the head office should tick “V” at the section “Head Office Consolidated Filing”, if there is tax payable, the head office should pay to the treasury and file at the competent tax authority.
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Q:
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If the Taiwan business person unable to get back the payment after the sales of goods, could the output tax declared apply for a refund?
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A:
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The business person will issue the uniform invoice during the sales of goods and output tax should be paid, if there is debt after the sales, the output tax could not be returned since the sales behavior is built.
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Q:
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The Taiwan business person issue uniform invoice for the advance payment, should the business person re-issue the uniform invoice when they deliver the goods?
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A:
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The uniform invoice issued is based on the total amount for the advance payment of the stock, and the uniform invoice will provide to the purchaser. If there are remaining balance during the delivery of goods, the business person will need to issue the uniform invoice for the purchaser regarding the remaining balance of the goods.
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Q:
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The Taiwan tax authority approved the offset tax of the Taiwan Company, is there any limitation for the period for offset tax?
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A:
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The offset tax of the Taiwan Company, it could offset the tax payable for every period during the filing of business tax return, and it could offset the tax payable until there is no offsetting tax on the account. For some special cases, the company could apply for a refund.
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Q:
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For the exporting of goods that applicable for zero tax rate, when will the tax be refunded if there is a tax refund applied?
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A:
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The Taiwan business person will receive the refunded tax around one month after the business person completed the procedure for the tax refund. The business person could provide the deposit account of the Taiwan Company to the tax authority for the application of a tax refund. The tax authority will refund the tax to the account of the Taiwan Company. When the business person received the notice of a tax refund, they could use the capital.
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