1. Profit entities using the “pre-charged toll pass”: A profit entity, regardless of using any method to utilize the freeway electronic toll, shall obtain the “consigned payment receipt” when remitting the value-added charge, In the case of charging for using automated interbank transfer from a bank account or a credit card, the statement issued by the bank or the credit card statement may be used as the proof of fund remittance. Since remitting the value-added charge is prepaid for a profit entity, and as to later,when a profit entity needs to pass through the freeway electronic toll lanes. The Far Eastern Company will issued “fund deduction record” or the “pre-charged account detailed inquiry list” ,which can be downloaded from Far Eastern’s website, to a profit entity can be used as the proof for declaring the “toll charges”.
2. Profit entities making the “retroactive toll remittance”: A profit entity remitting at a Far Eastern directly owned retail outlet or a designated distributor shall obtain the “consigned payment receipt”. When paying through “remitting via a bank account fund deduction or charging to a credit card”, the account statement issued by bank or the credit card statement may be used as the proof of fund remittance.
3. Profit entities remitting the “notice for retroactive remittance processing fee”: Far Eastern Company shall issue the uniformed invoice, as stipulated by article 32 of the value-added and non value-added sales tax law, thus profit entities are required to obtain the uniformed invoice, which can be used to validate and recognize the expenditure.
4. Profit entity employees’ “tolls paid for driving a privately owned vehicle”: As stipulated under heading 6, subpar 2, par 3, article 74 of the profit entity income tax audit criteria last amended on April 9, 2014, it is permitted to use the handler’s (meaning the traveler) proof of spending as the basis for declaring the expenses.