TAI Tax Undistributed Surplus


On Jan. 10, TAI Tax reminded on undistributed surplus reporting.


  • TAI Tax asked profit-making enterprises to report undistributed surplus, and to process post-tax net profit in accordance with commercial accounting law for that year.
  • And in accordance with relevant regulations, so as not to miss the undistributed surplus due to mistakes and be subject to tax reimbursement and penalties.
  • Follows companies deducting compensation for loss in previous years from surplus.

Regulators TAI Tax
Entity Types Auditor; Corp
Reference PR 1/10/2020
Functions Accounting; Financial; Reporting; Tax
Countries Taiwan
Products Corporate
Regions AP
Rule Type Guidance
Rule Date 1/10/2020
Effective Date 1/10/2020
Rule Id 70164
Linked to
Reg. Last Update 1/10/2020
Report Section International

Last substantive update on 01/13/2020