◎ No actual commission recipient agency provides services may not cost presentation
Ministry of Finance Taipei IRS said commission expenses is profit-seeking enterprise broker, agent or dealers or sales agents due to introduction of the cause of the product or service, but by the remuneration paid by the business, so the presence or absence of the necessary commission expenses paid, should the broker, agent or whether the dealers actually provide services that the agency down.
Council illustration, A 92 year company business income tax are reported to pay Company B 9 hundred million commission by the council to reject the fact that Company B does not pay an overdue tax agency. A review of the company to apply for, and advocate for the integration of the Americas to expand sales channels, then the agency signed a contract with Company B from B Company C Company to negotiate with clients to discuss market trends and product trends, Company B and Company C had e-mail exchanges of proven and so the fact that agency.
Bureau stated that, the council decided to review the company's A 92 year were signed with Company B and Company D agency contract, agency subjects were Company C, but A Company B Company paid the commission rate is far higher than the D company, also higher than previous year chief executive, the company's a and B at the same time the king for shareholders a company, a company involved in the actual business, tips to the a and C-jun private mail company e-mail to discuss issues of trade, it is difficult to prove that there company B of the intervening agency the fact that the former is not approved culling back taxes or not, the case is determined by the administrative relief dismissed.
The council stressed that profit-seeking enterprise presentation of commission expenses, in the form of non-book contract with, foreign exchange certificates and email to identify nuclear, commissioned by the agency shall ensure that the facts, the taxpayer and shall bear burden of proof, as no agency Do the facts are reported costs, in order to avoid irregularities who were removed back taxes, create more trouble.
