Book-keeping Service Fee Schedule (Include Tax Compliance Audit Fee)
Book-keeping Service Fee Schedule (Include Tax Compliance Audit Fee)
- 1. Scope of Services
Our book-keeping and tax filing services provided from our Taiwan offices to our clients’ companies registered in Taiwan include:
(1) Preparation of vouchers and binding of vouchers in a monthly basis;
(2) Filing of business tax (before 15th of each odd month);
(3) Filing of withholding and non-withholding tax statement (before the end of January);
(4) Filing of annual corporate income tax clearance report for previous financial year
(before the end of May);
(5) Filing of undistributed profits (before the end of May);
(6) Filing of provisional income tax (before the end of September);
(7) Preparation of the annual financial statements in November and advice on areas of concern;
(8) Provision of updates on accounting and tax issues on a regular basis
(9) Advise the general operation and accounting system operation;
(10) Free basic consultations regarding Taiwan accounting and tax;
(11) Perform as contact window with National Taxation Bureau
- Timeline
| Month | Services | Action to be taken by client |
| Jan | ◆ Filing of Business Tax for the period of November and December of previous year before 15th January; ◆ Filing all types of withholding and non-withholding statement of previous financial year before 31st January; ※ Filing of dividend statement. |
※ Delivery of all accounting documents for November and December of previous year to Kaizen before 5th January; ※ Pay the withholding tax of previous month before 10th January; ※ Delivery of information about all types of income to Kaizen before 10th January; |
| Feb | ※Purchase of Taiwan uniform invoices for March and April from tax authority; ※ Delivery of withholding and non-withholding statement of all types of income to client before 5th February; ※ Preparatory work for annual corporate income tax clearance filing. |
※ Pay the withholding tax of previous month before 10th February
※ Provision of payment receipts of all types of income to the persons the relevant income is accrued to; ※ To prepare for Business Report |
| Mar | ◆ Filing of Business Tax for the period of January and February before 15th March; ※ Preparatory work for annual corporate income tax clearance filing. ※ Updating books of accounts for November and December of previous year ※ Preparation of financial statements for the period year and discuss with managements about issues of concern, if any. |
※ Delivery of all accounting documents for January and February to Kaizen before 5th March; ※Pay the withholding tax of previous month before 10th March |
| Apr | ※Purchase of Taiwan uniform invoices for May and June from tax authority; ※ Preparatory work for annual corporate income tax clearance filing. ※ To prepare Business Report by KAIZEN |
※Pay the withholding tax of previous month before 10th April
※ To prepare Business Report by client |
| May | ◆Filing of Business Tax for March and April before 15th May; ◆ Completion of annual corporate income tax clearance filing before 31st May; |
※Delivery of all accounting documents for March and April to Kaizen before 5th May;
※Pay the withholding tax of previous month before 10th May |
| Jun | ※ Updating books of accounts for the period from January to April; ※Purchase of Taiwan uniform invoices for July and August from tax authority; |
※Pay the withholding tax of previous month before 10th June |
| Jul | ◆Filing of Business Tax for May and June before 15th July; ※ Updating books of accounts for May and June. |
※Delivery of all accounting documents for May and June to Kaizen before 5th July. ※Pay the withholding tax of previous month before 10th July |
| Aug | ※ Purchase of tax invoices for September and October from tax authority. | ※ Pay the withholding tax of previous month before 10th August |
| Sept | ◆Filing of Business Tax for July and August before 15th September. ◆ Filing of Provisional Income Tax before 30th September. ※Updating books of accounts for July and August. |
※ Delivery of all accounting documents for July and August to Kaizen before 5th September. ※Pay the withholding tax of previous month before 10th September |
| Oct | ※Purchase of tax invoices for November and December from tax authority. | ※Pay the withholding tax of previous month before 10th October |
| Nov | ◆Filing of Business Tax for September and October before 15th November. ※ Updating books of accounts for September and October. |
※ Delivery of all accounting documents for September and October to Kaizen before 5th November. ※ Pay the withholding tax of previous month before 10th November |
| Dec | ※ Planning for Corporate Income Tax filings
※ Purchase of tax invoices for January and February of the upcoming year from tax authority |
※ Pay the withholding tax of previous month before 10th December |
- Service Fees and Payment Terms
- Service Fees
- Service
| Annual Turnover | Monthly Book-keeping Fee | Yearly Tax Compliance Audit Fee |
| Less than 10 Million | TWD 5,000 | TWD 20,000 |
| 10 ~ 30 Million | TWD 7,000 | TWD 40,000 |
| 30 ~ 60 Million | TWD 7,000 | TWD 50,000 |
| 60 ~ 100 Million | TWD 9,000 | TWD 70,000 |
| More than 30 Million | Negotiable | Negotiable |
- Trading
| Annual Turnover | Monthly Book-keeping Fee | Yearly Tax Compliance Audit Fee |
| Less than 10 Million | TWD 7,000 | TWD 20,000 |
| 10 ~ 30 Million | TWD 7,000 | TWD 50,000 |
| 30 ~ 60 Million | TWD 9,000 | TWD 70,000 |
| 60 ~ 100 Million | TWD 11,000 | TWD 90,000 |
| More than 30 Million | Negotiable | Negotiable |
(c) Manufacture
| Annual Turnover | Monthly Book-keeping Fee | Yearly Tax Compliance Audit Fee |
| Less than 10 Million | TWD 7,000 | TWD 20,000 |
| 10 ~ 30 Million | TWD 9,000 | TWD 70,000 |
| 30 ~ 60 Million | TWD 11,000 | TWD 90,000 |
| 60 ~ 100 Million | TWD 13,000 | TWD 110,000 |
| More than 30 Million | Negotiable | Negotiable |
Note:
(a) Handle product costs, inventory movement or declare by audit application, the monthly book-keeping fee will be added TWD 3,000 to TWD 5,000 based on the original fee.
(b) Handling the annual corporate income tax declaration, the annual stationery, accounting books and other documentations, a fee equivalent to two-month book-keeping service fee will be charged.
(c) If the client require account books in English version, the fee will be added TWD 1,000 each month ; If the client require financial statements in English version, the fee is TWD 1,000/each time.
(d) If the client trust KAIZEN to prepare for Business Report which service fee will be TWD10,000/year (Option).
(e) The tax compliance audit fee will be charged in advance when entrust us to handle your book-keeping service. The tax audit report will be issued before the end of June.
(f) The fees quoted above may be adjusted in accordance with the nature of business, amount of turnover, volume of transactions, the level of cooperation from client and the method of tax filing.
(g) If the client applies for zero-tax-rate refund, the fee is to be arranged.
(h) If the client has the items of the 2nd Generation of National Health Insurance which need to be declared (excess bonus/part-time salary/practicing income/dividend income/ interest income/natural person landlord, the fee is to be arranged.
(i) Above service fees only for our company services, not including the costs paid for government, bank or third party during the service process.
(j) The fee quoted above is based on the practice of accountant and does not include the domestic and international air fare, transportation fee, accommodation fee, official fee, etc.These direct expenses will be paid by our firm and appointed service unit first, then we will report and reimburse on the actual occurrence statistics.
(k) Above service fees are tax exclusive, 5% business tax will be added based on the total amount of the bill.
(2) Payment Term
- Bookkeeping and Tax filing
| Month | Content Details of Fee |
| January | Collection of book-keeping fees for the period of January to June, the annual corporate income tax declaration fee at the end of May (equivalent to two-month book-keeping fee). |
| July | Collection of book-keeping fees for the period of July to December. |
Note: If pay the book-keeping for one-year in advance, enjoy 10% off.
- Tax compliance Audit Fee
Upon receipt of your entrustment, we will issue an invoice and bank account
information to you for your settlement. We require full payment in advance. then KAIZEN will conduct the auditing service in the meantime.
If our service fees have not been settled within one month upon service of notice of collection of fees or presentation of invoice after provision of services, an interest at the rate of 1% per month will be charged from the date of overdue and the right to collect extra costs arising from the overdue payment will be reserved.