{"id":796,"date":"2026-07-11T15:29:51","date_gmt":"2026-07-11T15:29:51","guid":{"rendered":"https:\/\/bisque-oyster-547686.hostingersite.com\/?p=796"},"modified":"2026-07-11T15:29:51","modified_gmt":"2026-07-11T15:29:51","slug":"benefits-and-regulations-to-engage-profit-seeking-enterprises-income-tax-return-assessed-and-certified-by-cpaa-k-a-tax-audit","status":"publish","type":"post","link":"https:\/\/nexia.tw\/?p=796","title":{"rendered":"Benefits and Regulations to engage profit-seeking Enterprises Income Tax Return Assessed and Certified by CPA(a. k. a. Tax Audit)"},"content":{"rendered":"<p>A. Industries with high turnover and low net income ratio, or those with turnover which is close to or exceeds NT$ 30 millions.<br \/>\n\u200b<br \/>\nBenefit:Increase the limits of deductible expenses<\/p>\n<p>B. Those who may need to setoff profits to reduce tax burden\u00a0 in the current year or future years.<\/p>\n<p>Benefit:\u00a0Losses can be carried to setoff future profits for 10 years. (Tax Audit should apply to both loss years and profit years.)<\/p>\n<p>C. Those who meets the requirements in Article 3 of Regulations for Profit-seeking Enterprise Income Tax Return Assessed and Certified by CPA:<\/p>\n<p>a. Financial Industry<\/p>\n<p>b. Public listing companies<\/p>\n<p>c. Having tax free benefits and annual turnover exceeds NT$ 50 millions.<\/p>\n<p>\u200bd. Annual net operating income and non-operating income exceeds NT$100 millions.<\/p>\n<p>Benefit:<br \/>\n1. Reduce the risks of tax investigation by Tax Authorities.<\/p>\n<p>2. After an investigation by the tax authorities, the amount of tax evaded less than NT$20,000 is exempted from the penalty.\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A. Industries with high turnover and low net income rat [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[34],"tags":[],"class_list":["post-796","post","type-post","status-publish","format-standard","hentry","category-english-articles"],"_links":{"self":[{"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/posts\/796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nexia.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=796"}],"version-history":[{"count":1,"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/posts\/796\/revisions"}],"predecessor-version":[{"id":797,"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/posts\/796\/revisions\/797"}],"wp:attachment":[{"href":"https:\/\/nexia.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nexia.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nexia.tw\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}