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Taxation Taiwan Accounting Affairs Handled by Electronic Sources for Profit-seeking Enterprises
FAQAccounting Affairs Handled by Electronic Sources for Profit-seeking Enterprises
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Is it necessary to get the approval of dealing accounting affairs through electronic sources in advance? If does, is it necessary to submit the trial balance sheet to the revenue service office for examination monthly? |
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What is the simplified regulation to maintain the cashier register uniform invoice for profit-seeking enterprises in Taiwan? |
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The cashier with the function of media to store the uniform invoice for business entity is allowed to maintain the data in the media in substitute of the uniform invoice to maintain. In addition, for profit-seeking enterprise which uniform invoices are issued by the cashier in the retail department, the uniform invoices can be disposed of within 9 months from the date of declaration of each business tax to the revenue service office and the daily statement and invoice uniform statement are able to maintain instead. The abovementioned certificate shall be maintained as following conditions:
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Is it necessary to print the accounting documents for maintenance for profit-seeking enterprises which deal with accounting affairs via electronic sources? |
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The accounting certificate, accounting documents, and financial statements are allowed to be output through electronic sources or stored in the media. |
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Is it necessary for the responsible person, manager, host, and accounting affairs to sign or stamp the printed accounting certificates and documents for profit-seeking enterprises which handle the accounting affairs by electronic sources? |
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The Business entities processing accounting data electronically, the authorization for input accounting data shall be in writing or electronic form. The signed or stamped of the responsible person, manager, host and accounting staff in the bookkeeping voucher and account books can be replaced by control program that set by authorization password. |
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What is the before-and-after comparison of annulled imputation tax system on 01/01/2018 for dealing accounting affairs? |
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During the implementation of imputation tax system from 01/01/1981 to 31/12/2017 to withhold the taxes, “Deductible Withholding Taxes Account for Shareholder” shall be established, apart from the accounting books for profit-seeking enterprises, which shall be stated the amount of distribution of profit-seeking income tax to each shareholder clearly. From 01/01/2018, parts of articles in Income Tax Act were revised to cooperate with the program of optimization to income tax, which was included to delete the existence of deductible withholding taxes account for shareholders, related articles, computation, distribution, and punishment. Profit-seeking enterprises is no longer necessary to set up this account additionally, which is helpful to simplify the tax system and meet the global requirement. |
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