A. Industries with high turnover and low net income ratio, or those with turnover which is close to or exceeds NT$ 30 millions.
Benefit:Increase the limits of deductible expenses
B. Those who may need to setoff profits to reduce tax burden in the current year or future years.
Benefit: Losses can be carried to setoff future profits for 10 years. (Tax Audit should apply to both loss years and profit years.)
C. Those who meets the requirements in Article 3 of Regulations for Profit-seeking Enterprise Income Tax Return Assessed and Certified by CPA:
a. Financial Industry
b. Public listing companies
c. Having tax free benefits and annual turnover exceeds NT$ 50 millions.
d. Annual net operating income and non-operating income exceeds NT$100 millions.
Benefit:
1. Reduce the risks of tax investigation by Tax Authorities.
2. After an investigation by the tax authorities, the amount of tax evaded less than NT$20,000 is exempted from the penalty.