Articles
Firm Name Change Announcement: Welcome to Yi Ting Accounting Firm!
Our firm has officially changed its name to Yi Ting Accounting Firm. Existing contracts remain valid and unaffected.
Yi Ting Accounting Firm Partners with Pear Capital (Japan) on Cross-Border Taiwan–Japan M&A
Yi Ting Accounting Firm has formed a partnership with Japan's Pear Capital to jointly offer cross-border M&A services between Taiwan and Japan.
(Press Release) Activating the Green Power Market: Type 2/3 Renewable Self-Generation Equipment Now Allowed to Sell to Renewable Energy Retailers
Reposted from a Bureau of Energy press release: Type 2/3 solar self-generation equipment can now sell power to renewable energy retailers without converting to a Type 1 utility.
A Comprehensive Look at Type 1 and Type 3 Solar Power Plants
The development and outlook for small-scale solar power plants: how Type 1 and Type 3 are defined, the differences in who they can sell power to, and the challenges small plants face converting to Type 1.
Is Your Company Calculating Employee Payroll Correctly?
Dispatched workers, part-time employees, payroll calculation FAQs — covering part-time labor insurance brackets, monthly salary calculation, and special leave rules.
How Dividends Affect Income Tax and the Second-Generation NHI Supplementary Premium
Should dividend income be taxed combined or separately? Two income tax calculation methods, plus how to calculate the related NHI supplementary premium, with a worked example.
How Is the Second-Generation NHI Supplementary Premium Calculated?
What is the second-generation National Health Insurance supplementary premium, and how is it calculated? Covers the six income categories — bonuses, part-time wages, professional practice income, dividends, interest and rental income — with thresholds and caps.
Apple's Environmental Measures: An Accountant's Perspective
An accountant's perspective on how Apple addresses Scope 1, 2 and 3 emissions under the GHG Protocol across its supply chain.
Labor & Health Insurance for Company Responsible Persons
How should a company's responsible person (representative) handle labor/health insurance when there are no employees, salary amounts, back-payment demands, or minimum wage rules?
What Exactly Is the Business Income Tax Provisional Payment?
Why do companies pay business income tax in May and then pay again in September? Explains the provisional tax payment system: estimated vs. calculated methods, and exemptions.
A TikTok Taiwan Subsidiary? What the News Tells Us About Company Formation
Did TikTok quietly set up shop in Taiwan? Using a recent news story about a company name change, we discuss the three things you must nail down when forming a company: name, capital/shareholders, and registered address.
Checklist for Online Sellers!
New tax registration rules take effect in 2023 — website domains and platform member accounts for online sales now need to be registered. Here's what online sellers need to know.
FTX Users Got Their Funds Out — Now What? How Is Crypto Taxed in Taiwan?
After the FTX collapse, how should income from domestic vs. offshore crypto exchanges be recognized and taxed? Covers property transaction income and offshore income calculation methods.
Why Did MAPPA Self-Finance the Chainsaw Man Anime? Solo Company vs. Multi-Partner Company
Chainsaw Man's anime was self-financed by MAPPA instead of going through a traditional production committee — a jumping-off point to talk about solo vs. multi-investor company structures when starting a business.
Renovating Your Home? Get the Invoice — It Could Save You at Least 15% in Tax Later
After the House and Land Transactions Income Tax 2.0 rules took effect, whether your renovation costs count toward your acquisition cost hinges on one thing: did you get an official invoice at the time?
Selling Solar Power: Better as an Individual or Through a Company? What Is an SPV?
How solar power sales are taxed and registered differs depending on the seller's status — individual vs. company — plus an introduction to the SPV (Special Purpose Vehicle) model common in the solar industry.
Applying to Establish a Renewable Energy Generation Business
Under the Electricity Act and the Renewable Energy Equipment Regulations, we explain the three types of renewable energy equipment and the application process for Type 1 and Type 3.
A Look at Accounting and Tax in the Solar Power Industry
How do revenue recognition, asset depreciation, and tax filing differ for EPC contractors vs. energy service providers in the solar power value chain?