The National Taxation Bureau of Taipei (NTBT) reminds businesses that if they wish to claim foreign-paid commissions (overseas commissions) as deductible expenses when filing their corporate income tax returns, they must not only furnish valid contracts or other documents that prove an actual intermediary agreement, but also pay close attention to the legal status of the commission recipient. According to the regulations (Audit Guideline 92, for Profit-Seeking Enterprise Income Tax), commissions paid to certain payees will not be recognized — specifically, if the payment is made to the exporter itself or its employees, foreign distributors, or foreign companies that directly purchase from the exporter.

The Kaohsiung National Taxation Bureau clarified a case where an individual leased a property to a company. The lease agreement stipulated that the lessee would bear the building management fee and parking management fee. However, the lessee included these fees as part of the monthly rent when issuing the withholding tax certificate, leading the lessor to question whether this treatment was incorrect.