Forvis Mazars in Taiwan technical update - September 2026

1. Tax

Certified Supporting Documents for Offshore Costs and Expenses No Longer Require Overseas Mission Authentication

• Eligible supporting documents for offshore costs and expenses
• CPA certification requirements
• Exemption from overseas mission authentication

2. Audit & Assurance

Fair Value Audits amid the Growth of Private Equity and Venture Capital Investments

• Key assumptions affecting fair value measurements
• Fair value hierarchy and Level 3 assets
• Key audit procedures for valuation risks
• Practical considerations for businesses and investors

3. Bookkeeping & Tax Compliance

Incorrect or Duplicate E-Invoices: Voluntary Disclosure and Liability for Overpaid Prize Money

• Penalty relief through voluntary disclosure
• Liability for overpaid prize money
• E-invoice management and compliance considerations

4. Corporate Secretarial Services

Capital Reduction in Taiwan: Key Principles and Minority Shareholder Protection

• Common methods of capital reduction
• Shareholder equality and minority shareholder protection
• Key lessons from a Taiwan High Court decision
• Legal and governance considerations for companies