TABLE OF CONTENTS
All details mentioned in this article to ensure that all employee are promptly reimbursed for all compliant business expenses authorized in accordance with the
Invoicing & Documentation
Requirements for Tax-Free Reimbursement
To qualify for tax-free reimbursement, expenses must be supported by valid documentation:
Local GUIs must include the company's tax ID number
For overseas receipts, local proof of payment is sufficient|
Please refer to the mandatorily requried supportings docs listed for each category of expense[←Link]
Invoice Thresholds
There is no threshold under which invoices are not required. All expenses, regardless of amount, must be supported by receipts in accordance with Taiwan tax law.
Invoice Documentation
Reimbursements must be based on invoices issued to Remote People Taiwan:
6F., No. 378,ChangChun Rd.,Taipei, 104, Taiwan R.O.C.
台北市中山區長春路378號6樓
Reimbursement & Taxability
Tax-Free Reimbursable Expenses
Only expenses supported by GUIs can be reimbursed tax-free. There are no additional tax-free reimbursements beyond documented expenses.
Per Diem Rates
Per diems may be claimed with client approval and travel itineraries. No receipts are required if the daily amount does not exceed the following standards:
Domestic Travel:
NTD 600/day per person
Outbound Travel:
Based on the Standard Table for Government Officials Abroad
Hotel costs reimbursed at actual cost
Meals and incidentals:
Mainland China, Hong Kong, Macau: 50% or 100% of standard rate (depending on lodging reimbursement)
Other overseas destinations: 50% or 100% of standard rate
All rates listed in the Standard Table are in USD
Travel & Mileage
Mileage Reimbursement
Mileage reimbursement typically ranges from NTD 5–10 per kilometer, based on internal company policies. Employees must submit:
Actual mileage
A business trip report
A local GUI (Government Uniform Invoice)
Parking Tickets and Tolls
If parking and toll fees are not included in the mileage reimbursement, they must be submitted separately with a local GUI for reimbursement.
Business Travel Restrictions
Refer to Article 74 of the Standards of Assessment for Profit-Seeking Enterprise Income Tax and the Daily Allowance Table.
Domestic Travel Daily Allowance:
Chairman, President, Manager, Plant Manager: NTD 700/day
Other staff: NTD 600/day
Overseas Travel Daily Allowance:
Follows the Regulations for Overseas Travel Expenses and the official government table for living expenses abroad.
If company policy requires lodging receipts, actual lodging costs may be reimbursed.
Meal and incidental expenses: Only 50% of the standard rate may be claimed.
Transportation Modes
Flight tickets: Must include both the receipt and boarding pass
Other transport (bus, train, taxi, tram, rental cars): Transaction receipt or ticket is sufficient
Entertainment and Gift Expenses
Typically recorded under Entertainment Expenses
Annual limits apply under local regulations
Remote People employees book these under "costs" and recharge to Remote People Singapore, so these limits do not apply
Health & Wellness Expenses
Medical bills: Covered by company policy or insurance
Gym, therapy, yoga, swimming:
Must be universally available to all employees to avoid being treated as taxable salary
If provided selectively, they must be declared as income
VAT & Compliance
VAT on Reimbursable Expenses
VAT is not added to the reimbursed amount
VAT paid by the employee is reimbursed as part of the total expense
Compliance Considerations
Non-compliant documentation may result in increased tax burden
If identified during pre-accounting review, claims may be rejected and returned to the approver for resolution
All expense invoices issued in the current year must be submitted and approved within the same year(by 5th Jan of the following year)to avoid being subjected to Individual Income Taxes burden.
Family and personal expenses should be treated as Cash Benefit subjected to Individual Income Taxes burden and excluded as reimbursable costs. The family and personal expense comprise but not limited to
Medical Treatment
Insurance Premium
Medical Checkup
If client would like to offer financial assistant, please grant the employee the amounts of variable(non-recurring) incomes Where Can I Input Non-recurring (Variable Pay) Income for Employees?
Any Vouchers including but not limited to invoice, Delivery Note etc, subject to others business entity, or individual will be not considered as valid voucher for Expense Claiming supportings. It is important to note that this policy applies regardless of the nature of the voucher or its source.