◎ Get a profit-seeking enterprise customer shopping precautions should be OK.
Said profit-seeking enterprise purchase gifts, gift customers, according to the Ministry of Finance on 65 December 17 Taiwan taxation release letter No. 38342 should be included in asset accounts at the time of purchase, costs associated sub-accounts in the customer against the collar.
Description, Company A 102 annual business income tax settlement declaration presentation of huge advertising costs, the content of the cost of product promotion of, according to a company's Tip of the proof of purchase and gift records, inconsistencies are found the actual number of Get and purchased number of gifts by check found armor company to purchase gifts, has been fully recognized as advertising costs, not at the end of the transfer has not yet sent the gifts listed gifts inventory, who were eliminated back taxes.
Further explanation, profit-seeking enterprise acquired sample articles as presenter, depending on the business income tax Check guidelines article 78, paragraph 2 of Article 6 subparagraph shall be uniform invoices or ordinary receipts as proof, Get sample, according to the same Clause 7-11 mesh provision should be made donee book has sample name, quantity of receipts; sales bonus items should be stamped with gifts donated finished in stamp sales invoices, and prepare a unified book invoice number, amount, name gifts, the number and amount of Premiums expenditure day reports; organizing sales packaging returned empty gift box in exchange activities should buy a box of recipients returned empty envelopes and filling Premiums name, quantity and amount of inventory brought gifts as proof of; to parcel gifts, sample points Get consumers to contain originators receive gifts, sample date, name, quantity, unit price, profit distribution point to the cause of the actual distribution amount and the number of premiums paid daily report instead of one signature of receipt; pay bonuses, prizes or gifts, gift records and should lead people with real names, address, and signature or seal of the receipt.
To remind, presentations gifts costs, whether gifts should be sent to prevail, giving the customer before profit-seeking enterprise should be open by regulations to exclude from tax premium to purchase gifts. As a profit-seeking enterprise is still unknown place, up to our website (at: http://www.ntbna.gov.tw) other relevant laws and regulations or toll-free telephone service 0800-000321 inquiry, the Council will be happy to provide details of consultation service.
