Quarantine Hotels to List as Traveling Expenses
Due to the demand of business, employees have to go abroad back and forth. According to the policy issued by Taiwan Central Epidemic Command Center, those who get back to Taiwan from foreign countries have to stay at the quarantine hotels for isolation. However, many of employers are worried about if the board and lodging expenses could be listed and declared or not, since the period of stay at quarantine hotels are not counted as traveling abroad basically.
Although there is no certain prescribed regulation or statement issued by Ministry of Finance, the period of quarantine for employees is still recognized as the part of traveling schedule, regardless of whether any business is assigned or arranged for these employees. Therefore, the board and lodging expenses incurred within the period of stay at quarantine hotels for employees shall be responsible for Taiwan company and listed as domestic traveling expenses in accordance with the article 74th in “Regulations Governing Assessment of Profit-seeking Enterprise Income Tax”.
Basing on the prescribed regulations stated, the board and lodging expenses incurred within the period of domestic traveling can be recognized with the receipt which stated the title of hotel clearly or receipt of collection and payment on behalf of the third party and details of payment issued by the tourism agent. In regard to the meal allowance, the maximum amount to declare is not more than NTD$600 per day per person in principle, but the maximum amount for chairman of director, general manager, manager, factory manager these type of mentioned senior executives is not more than NTD$700 per day per person to declare.
As to the board and lodging expenses incurred within the period of traveling abroad, Taiwan company can refer to public officers’ treatment, pursuant to “Directions for the Overseas Travel Allowance Disbursement” to list the board and lodging expenses. The maximum amount of meal allowance per day per person shall not exceed half of the prescribed maximum amount of accommodation. But if the company has enacted “Method for Verification and Reimbursement of Accommodation Expenses” itself, the board and lodging expenses incurred within the period of traveling abroad can be verified and recognized pursuant to the internal regulations.