Taiwan Clarifies: No Input Tax Deduction Allowed for Employee Travel Expenses

• Input tax on business-organised employee travel in Taiwan cannot be deducted from output tax.
• Such expenses are considered employee remuneration under the Business Tax Act.
• Incorrectly declaring these expenses as deductible may result in additional tax and penalties up to five times the unpaid tax.
• Voluntary correction and payment before investigation can avoid penalties, though interest will apply.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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