營利事業長期派駐員工至海外關係企業提供管理或技術服務,應依營業常規認列服務費收入 Profit–Seeking Enterprises shall Recognize Service Revenue in Conformity with Regular Business Practice Whenever Sending Employees on Long-term basis to Overseas Affiliated Enterprises for Providing Management or Technology Services.

營利事業長期派駐員工至海外關係企業提供管理或技術服務,應依營業常規認列服務費收入 Profit–Seeking Enterprises shall Recognize Service Revenue in Conformity with Regular Business Practice Whenever Sending Employees on Long-term basis to Overseas Affiliated Enterprises for Providing Management or Technology Services.

財政部臺北國稅局表示,近來查核移轉訂價案件,發現多數營利事業長期派駐員工至海外關係企業提供管理或技術服務,惟此項服務漏未於結算申報書揭露,亦未依營業常規認列服務費收入,而遭國稅局按外部可比較資料設算服務費收入補稅。

該局說明,依據營利事業所得稅不合常規移轉訂價查核準則(以下簡稱移轉訂價查核準則)第5條第5款規定,服務之提供,包括行銷、管理、行政、技術、人事、研究與發展、資訊處理、法律、會計或其他服務,營利事業如有上述服務提供之情形,應按營業常規認列服務費收入。

該局於查核甲公司99年度營利事業所得稅結算申報案,公司列報大額薪資支出及旅費,進一步請甲公司提示員工薪資清冊、擔任之工作細項及出差報告單等資料,發現甲公司長期派駐員工至海外關係企業提供管理或技術服務,該項服務未向關係人收取任何報酬,該局依移轉訂價查核準則規定,按外部可比較資料設算服務費收入補稅。

該局呼籲,配合我國移轉訂價查核制度之實施,營利事業為海外關係企業提供管理或技術服務屬關係人交易,應依移轉訂價查核準則規定,參考內部或外部可比較資料,按營業常規申報服務費收入,以免於查核時設算補稅。又交易之他方如非屬與我國簽署之租稅協定國家,常因無法適用相對應調整而使集團企業之整體稅負增加。

The National Taxation Bureau of Taipei (NTBT), Ministry of Finance indicated that lots of profit-seeking enterprises were recently found out failing to disclose and recognize service revenue in accordance with regular business practice in their tax returns for deploying employees to their overseas affiliates over long-term management or technology services rendering. As a result, the service revenue was assessed by tax authorities based on external comparable data and was taxed accordingly.

The NTBT also pointed out that according to Article 5, Subparagraph 5 of “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s-Length Transfer Pricing” (hereinafter referred to as “Regulations of ATP”), rendering of services, including marketing, management, administration, technology, personnel, R&D, information processing, legal, accounting or other services, whichever provided by profit-seeking enterprises, shall be recognized as service revenue according to regular business practice.

While auditing tax return of company A for the year of 2010, the NTBT discovered that huge amount of salary expenses and travel expenses were declared. The NTBT further requested Company A to provide employees’ payroll records, details of work list, business trip reports and other information, and found that Company A sent its employees to overseas affiliated enterprises for a long period of time to provide management or technology services without receiving any rewards of services from those related parties. According to “Regulations of ATP”, the NTBT therefore assessed its service revenue on the basis of external comparable data and imposed tax accordingly.

The NTBT called on that in order to comply with the implementation of transfer pricing system, it should be noted that rendering management or technology services to overseas affiliates will be considered transactions between related parties. Profit–Seeking Enterprises shall declare the service revenue at arm’s length principle based on internal or external comparable information according to “Regulations of ATP“. Furthermore, in the case that the counter party of transaction locates in the country without a tax treaty concluded with our country, it may lead to an increase of enterprises group’s overall tax burden due to the fact that the corresponding adjustment is often not allowed to be made to the counter party.