FAQFAQ for the Taiwan Business Tax (13)
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The Taiwan business person rent an office and pay for the utility bills, the utility bills does not indicate the name of the business person, could it be offset? |
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Does the inbound voucher received by the Taiwan business person from the small-scale profit-seeking enterprise being deductible? |
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The sales receipt issued by the small-scale profit-seeking enterprise could not be deductible, this is because the small-scale profit-seeking enterprise is not the business person that calculate tax by the offset of output tax, and the voucher is not stating the amount of business tax.
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The Taiwan Company purchase the employee uniform and the work shoes, does the tax burden being deductible? |
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If the uniform is for employee wears in the workplace, it can be offset according to the law. However, if the uniform is not wearing in the workplace, it could not be offset.
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Could the receipt received from the water company, electricity company, gas company, or other public utility company being deductible? |
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The Taiwan business person shares with others the water, electricity, or gas utility expenses, how the utility bills being offset apportioned? |
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The business person shares the input tax of the water, electricity, or gas utility expenses with others, if the utility bill or the paid voucher with the date issue before December 2015, it could be offset by using the photocopy of the deduction copy of the receipt, the documentary evidence of the apportioned expense and tax paid by the business person. With respect to bills payable after January 2016, a photocopy of the uniform invoice and the documentary evidence of the apportioned expense and tax paid by the business person. For the cloud invoices, the alphabetic letters and numbers of the uniform invoice, or documentary evidence of the apportioned expense and tax paid by the business person.
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