Articles
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.
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.
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?