Accountant Visa Introduction｜Understanding Lazy Bag｜Must-see for starting a company
Accountant visas are divided into financial visas , tax visas and capital visas, and there is also a project inspection visa . Companies face different stages of growth, and the timing of using visas is different; we will let you understand the "significance of visas" and let you understand the importance of accountant visas.
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Types of accountant visa |
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1 |
Accountant Capital Amount Visa |
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2 |
Accountant Financial Visa |
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3 |
Accountant tax visa |
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4 |
Accountant project review visa |
◎ At present, there is no minimum capital limit for general company registration. ( Except for licensed industries, please refer to the Ministry of Economic Affairs' business and project list that should be licensed before company and business registration)
◎ When the company applies for establishment registration, when the company applies for capital increase (decrease), merger, division, acquisition, share conversion and other change registration, the capital amount must be verified by an accountant's visa.
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project |
illustrate |
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official name |
Accountant's Capital Check Report |
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popular name |
Capital Visa/ Capital Amount Visa Capital Check Visa / Accountant Capital Amount Visa |
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Source of law |
"Company Law" "Measures for Accountants to Check the Registered Capital of Visa Companies" |
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When to use |
◎ Company application for establishment registration ◎ Company application for change registration |
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Visa benefits |
Company registration is legally carried out |
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Required documents |
Please refer to our website for capital visa |
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detailed introduction |
Please refer to our website for capital visa |
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Visa fees |
Please refer to the fee standard of accountants on our website |
■Related laws and regulations
Section 7 of the Companies Act
The capital amount of the company applying for establishment registration shall be verified and certified by an accountant; the company shall submit the documents verified and certified by an accountant when applying for establishment registration or within 30 days after establishment registration.
When a company applies to change the registered capital, it must first be audited and approved by an accountant.
Article 9 of the "Company Law"
The shareholder has not actually paid the share receivable by the company, but the application documents have shown that the payment has been made in full, or the shareholder has paid the share payment but returned the share payment to the shareholder after registration, or allowed If the shareholder withdraws, the person in charge of the company will be sentenced to fixed-term imprisonment of not more than five years, criminal detention, or a fine of NT$500,000 to NT$2.5 million.
2. Accountant financial visa
After the financial report is checked and signed by the accountant, it has credibility and can provide the most appropriate information for interested parties.
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project |
illustrate |
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official name |
Financial report and accountant audit report |
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popular name |
Financial visa/ financial visa/ financing visa Visa Report/ Accountant Visa |
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Source of law |
"Company Law" |
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When to use |
◎ Paid-in capital amounted to NT$30 million ◎ Annual net operating income of NT$100 million ◎ The number of employees reaches 100 ◎ The amount of bank financing reached NT$30 million ◎ Promissory note guarantee ◎ Public offering above companies ◎ Securities firm ◎ Private schools ◎ The total assets of educational foundations exceed 100 million yuan or the annual income exceeds 10 million yuan ◎ Medical corporation |
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Visa benefits |
◎ Those who meet the conditions may be exempted or reduced from taxation on undistributed surplus ◎ Reduce the possibility of internal fraud ◎ Conducive to company investment ◎ Give shareholders confidence |
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detailed introduction |
Please refer to our website for financial visa |
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Visa fees |
Please refer to the fee standard of accountants on our website |
■Related laws and regulations
Article 20 of the Company Law:
If the company's capital reaches a certain amount or less than a certain amount but reaches a certain scale, its financial statements shall first be audited and certified by an accountant; the rules for the certain amount, scale and certification shall be prescribed by the central competent authority. However, it does not apply to companies that publicly issue stocks and the competent securities authority provides otherwise.
Article 228-1 of the Companies Act:
A company that issues shares to the public shall, when distributing profits or making up losses in accordance with the provisions of the Company Act, do so in accordance with the financial statements audited or reviewed by accountants.
3. Accountant tax visa
After the company's tax declaration information is checked and signed by an accountant, it can avoid illegal penalties and unreasonable tax payments due to unfamiliarity with tax laws.
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project |
illustrate |
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official name |
Profit-profit enterprise income tax inspection visa declaration inspection report cum undistributed surplus inspection visa application inspection report |
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popular name |
Tax visa/ tax visa/ accountant visa declaration |
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Source of law |
Income Tax Act Measures for Profit-Profit Enterprises Entrusting Accountants to Check and Visa Income Tax Declaration |
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When to use |
◎ Companies that need to offset profits and losses ◎ The company's annual net operating income and non-operating income are more than NT$100 million ◎ Financial industry ◎ Businesses that issue shares to the public ◎ Enjoy tax-free benefits and the annual net operating income and non-operating income are more than NT$50 million |
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Visa benefits |
◎ The loss in the previous ten years can be deducted in the surplus year ◎ The limit of communication expenses has been increased ◎ It can be matched with professional and legal tax saving ◎ The Internal Revenue Service looks for an accountant first for tax inspection, and the pressure on the company is lower |
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detailed introduction |
Please refer to our website tax visa |
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Visa fees |
Please refer to the fee standard of accountants on our website |
■Related laws and regulations
Article 39 of the Income Tax Act:
Operating losses in previous years shall not be included in the calculation of the current year. However, for a profit-making enterprise organized by a company, the accounting books are complete, and the loss and deduction year are reported using the blue declaration form mentioned in Article 77 or certified by an accountant, and the declaration is made on time, the taxpayer may be taxed by the management. The loss of each period in the previous ten years shall be deducted from the net profit of the current year after the authority has approved the assessment.
Article 3 of the Measures for Profit-Profit Enterprises Entrusting Accountants to Check, Visa and Declaration of Income Tax:
The following profit-seeking enterprises shall entrust an accountant registered as a tax agent approved by the Ministry of Finance to verify the declaration of the income tax settlement of the profit-seeking enterprise:
1. Banking industry, credit cooperative industry, trust investment industry, bill finance industry, financial leasing industry, securities industry (excluding securities investment consulting industry), futures industry and insurance industry.
2. Profit-seeking enterprises that issue shares to the public.
3. Profit-seeking enterprises exempted from income tax for profit-seeking enterprises approved by the original Regulations on Rewarding Investment, Regulations on Promoting Industrial Upgrading, or other laws, and whose annual net operating income and non-operating income are NT$50 million or more .
4. Profit-seeking enterprises that are consolidated to handle income tax settlement declarations in accordance with the Financial Holding Company Act, the Enterprise Merger and Acquisition Act, or other laws and regulations.
5. A profit-making enterprise that does not fall under the above four subparagraphs, and whose annual net operating income and non-operating income are more than NT$100 million.
4. Accountant special inspection visa
The following is a list of special visa conditions:
◎ Government unit entrusts project expenditure to apply for payment, check visa
◎ Verification and visa of final statement
◎ Obtain the verification visa for the opinion on the reasonableness of the price of securities
◎ Verification visa for mergers and acquisitions and investment
◎ Verification visa for inventory scrapping
◎ Verification visa for political donations
◎ Transfer pricing review report
◎ Business tax verification visa for concurrent business operators adopting the direct deduction method
◎ Assessment for special purpose
◎ Project review of internal control
◎ Audit and related services for Taiwanese businessmen in mainland China
◎ Shareholders entrust domestic and foreign audits
◎ Review of interim financial statements
◎ Review of relevant documents and forms of affiliated companies
◎ Execution of agreement procedures
Features
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feature |
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national exam qualified team |
The members of our firm include college entrance examination accountants, college entrance examination lawyers, college entrance examination appraisers, general examination bookkeepers, general examination land administrators, securities analysts and many professionals to provide you with professional and comprehensive services. |
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office convenient transportation |
Our offices are located in convenient locations, close to train stations, high-speed rail stations, MRT stations, and parking lots, saving your transportation costs. |
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legitimate Agent status |
Pursuant to Article 387 of the Company Law, when applying for company registration, the agents are limited to accountants and lawyers. Our firm provides you with complete services as an agent in accordance with the law, saving you the cost of facing the competent authority and forwarding mail. |
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reliable information system |
Our firm adopts the accounting information system produced by major domestic manufacturers, and regularly backs up customer information to provide you with a service with full marks for information security. |
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