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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2020
Major Components Of Tax Expense Income [Abstract] |
Major Components of Income Tax Expense | The major components of income tax expense were as follows:
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Current tax |  |  |  |  |  |  |  |  |  |  |  |
Current tax expenses recognized for the year |  | $ | 8,271 |  |  | $ | 8,109 |  |  | $ | 8,172 |
Income tax on unappropriated earnings |  |  | (2,070 | ) |  |  | (20 | ) |  |  | 8 |
Income tax adjustments on prior years |  |  | 7 |  |  |  | (91 | ) |  |  | (22 | )
Others |  |  | 8 |  |  |  | 12 |  |  |  | 19 |
|  |  | 6,216 |  |  |  | 8,010 |  |  |  | 8,177 |
Deferred tax |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax expense (benefits) recognized for the year |  |  | 208 |  |  |  | (63 | ) |  |  | (81 | )
Income tax adjustments on prior years |  |  | 19 |  |  |  | (1 | ) |  |  | 26 |
Change in tax rate |  |  | (38 | ) |  |  | — |  |  |  | — |
|  |  | 189 |  |  |  | (64 | ) |  |  | (55 | )
Income tax expense recognized in profit or loss |  | $ | 6,405 |  |  | $ | 7,946 |  |  | $ | 8,122 |
Reconciliation of Accounting Profit and Income Tax Expense | Reconciliation of accounting profit and income tax expense was as follows:
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Income before income tax |  | $ | 44,986 |  |  | $ | 41,867 |  |  | $ | 42,826 |
Income tax expense calculated at the statutory rate |  | $ | 8,997 |  |  | $ | 8,373 |  |  | $ | 8,565 |
Nondeductible income and expenses in determining taxable income |  |  | 227 |  |  |  | 18 |  |  |  | 15 |
Unrecognized deductible temporary differences |  |  | 1 |  |  |  | 3 |  |  |  | (5 | )
Unrecognized loss carryforwards |  |  | 21 |  |  |  | 7 |  |  |  | 4 |
Tax-exempt income |  |  | (580 | ) |  |  | (148 | ) |  |  | (367 | )
Additional income tax under Alternative Minimum Tax Act |  |  | 46 |  |  |  | — |  |  |  | — |
Income tax on unappropriated earnings |  |  | (2,070 | ) |  |  | (20 | ) |  |  | 8 |
Investment credits |  |  | (204 | ) |  |  | (203 | ) |  |  | (131 | )
Change in tax rate |  |  | (38 | ) |  |  | — |  |  |  | — |
Effect of different tax rates of group entities operating in other jurisdictions |  |  | (15 | ) |  |  | (9 | ) |  |  | 10 |
Income tax adjustments on prior years |  |  | 26 |  |  |  | (92 | ) |  |  | 4 |
Others |  |  | (6 | ) |  |  | 17 |  |  |  | 19 |
Income tax expense recognized in profit or loss |  | $ | 6,405 |  |  | $ | 7,946 |  |  | $ | 8,122 |
Income Tax Recognized in Other Comprehensive Income |
| b. | Income tax recognized in other comprehensive income
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred tax |  |  |  |  |  |  |  |  |  |  |  |
Remeasurement on defined benefit pension plans |  | $ | (243 | ) |  | $ | 305 |  |  | $ | 239 |
Change in tax rate - defined benefit pension plans |  |  | (207 | ) |  |  | — |  |  |  | — |
Total income tax expense (benefit) recognized in other comprehensive income |  | $ | (450 | ) |  | $ | 305 |  |  | $ | 239 |
Current Tax Assets and Liabilities |
| c. | Current tax assets and liabilities
|  | December 31 |
|  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Current tax assets |  |  |  |  |  |  |  |
Tax refund receivable (included in other current assets - others) |  | $ | 1 |  |  | $ | 1 |
Current tax liabilities |  |  |  |  |  |  |  |
Income tax payable |  | $ | 5,812 |  |  | $ | 6,157 |
Movements of Deferred Income Tax Assets and Liabilities | Deferred income tax assets and liabilities The movements of deferred income tax assets and liabilities were as follows: For the year ended December 31, 2018
|  | January 1, 2018 |  |  | Effect of Retrospective Application of IFRS 9 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | 1,723 |  |  | $ | — |  |  | $ | 134 |  |  | $ | 450 |  |  | $ | 2,307 |
Allowance for doubtful receivables over quota |  |  | 289 |  |  |  | — |  |  |  | 146 |  |  |  | — |  |  |  | 435 |
Share of profits of associates and joint ventures accounted for using equity method |  |  | 331 |  |  |  | — |  |  |  | 58 |  |  |  | — |  |  |  | 389 |
Valuation loss on inventory |  |  | 23 |  |  |  | — |  |  |  | 65 |  |  |  | — |  |  |  | 88 |
Deferred revenue |  |  | 106 |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | 111 |
Estimated warranty liabilities |  |  | 22 |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | 26 |
Accrued award credits liabilities |  |  | 15 |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | 14 |
Others |  |  | 175 |  |  |  | — |  |  |  | (32 | ) |  |  | — |  |  |  | 143 |
|  |  | 2,684 |  |  |  | — |  |  |  | 379 |  |  |  | 450 |  |  |  | 3,513 |
Loss carryforwards |  |  | 46 |  |  |  | — |  |  |  | (5 | ) |  |  | — |  |  |  | 41 |
|  | $ | 2,730 |  |  | $ | — |  |  | $ | 374 |  |  | $ | 450 |  |  | $ | 3,554 |
|  | January 1, 2018 |  |  | Effect of Retrospective Application of IFRS 9 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2018 |
|  | NT$ |  |  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred income tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | (1,265 | ) |  | $ | — |  |  | $ | (567 | ) |  | $ | — |  |  | $ | (1,832 | )
Land value incremental tax |  |  | (95 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (95 | )
Intangible assets |  |  | (39 | ) |  |  | — |  |  |  | 7 |  |  |  | — |  |  |  | (32 | )
Deferred revenue for award credits |  |  | (29 | ) |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | (31 | )
Others |  |  | (2 | ) |  |  | 1 |  |  |  | (1 | ) |  |  | — |  |  |  | (2 | )
|  | $ | (1,430 | ) |  | $ | 1 |  |  | $ | (563 | ) |  | $ | — |  |  | $ | (1,992 | )
For the year ended December 31, 2019
|  | January 1, 2019 |  |  | Effect of Retrospective Application of IFRS 16 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | 2,307 |  |  | $ | — |  |  | $ | 32 |  |  | $ | (305 | ) |  | $ | 2,034 |
Allowance for doubtful receivables over quota |  |  | 435 |  |  |  | — |  |  |  | (31 | ) |  |  | — |  |  |  | 404 |
Share of profits of associates and joint ventures accounted for using equity method |  |  | 389 |  |  |  | — |  |  |  | 13 |  |  |  | — |  |  |  | 402 |
Valuation loss on inventory |  |  | 88 |  |  |  | — |  |  |  | 53 |  |  |  | — |  |  |  | 141 |
Deferred revenue |  |  | 111 |  |  |  | — |  |  |  | (13 | ) |  |  | — |  |  |  | 98 |
Estimated warranty liabilities |  |  | 26 |  |  |  | — |  |  |  | 8 |  |  |  | — |  |  |  | 34 |
Accrued award credits liabilities |  |  | 14 |  |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | 17 |
Others |  |  | 143 |  |  |  | 26 |  |  |  | (68 | ) |  |  | — |  |  |  | 101 |
|  |  | 3,513 |  |  |  | 26 |  |  |  | (3 | ) |  |  | (305 | ) |  |  | 3,231 |
Loss carryforwards |  |  | 41 |  |  |  | — |  |  |  | (13 | ) |  |  | — |  |  |  | 28 |
|  | $ | 3,554 |  |  | $ | 26 |  |  | $ | (16 | ) |  | $ | (305 | ) |  | $ | 3,259 |
|  | January 1, 2019 |  |  | Effect of Retrospective Application of IFRS 16 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred income tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | (1,832 | ) |  | $ | — |  |  | $ | 74 |  |  | $ | — |  |  | $ | (1,758 | )
Land value incremental tax |  |  | (95 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (95 | )
Intangible assets |  |  | (32 | ) |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | (29 | )
Deferred revenue for award credits |  |  | (31 | ) |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | (29 | )
Others |  |  | (2 | ) |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | (1 | )
|  | $ | (1,992 | ) |  | $ | — |  |  | $ | 80 |  |  | $ | — |  |  | $ | (1,912 | )
For the year ended December 31, 2020
|  | January 1, 2020 |  |  | Acquired by business combinations (Note 14) |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | 2,034 |  |  | $ | 1 |  |  | $ | 20 |  |  | $ | (239 | ) |  | $ | 1,816 |
Share of profits of associates and joint ventures accounted for using equity method |  |  | 402 |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | 401 |
Allowance for doubtful receivables over quota |  |  | 404 |  |  |  | — |  |  |  | (39 | ) |  |  | — |  |  |  | 365 |
Valuation loss on inventory |  |  | 141 |  |  |  | 3 |  |  |  | 155 |  |  |  | — |  |  |  | 299 |
Deferred revenue |  |  | 98 |  |  |  | — |  |  |  | (25 | ) |  |  | — |  |  |  | 73 |
Estimated warranty liabilities |  |  | 34 |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 36 |
Accrued award credits liabilities |  |  | 17 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 18 |
Others |  |  | 101 |  |  |  | 2 |  |  |  | 2 |  |  |  | — |  |  |  | 105 |
|  |  | 3,231 |  |  |  | 6 |  |  |  | 115 |  |  |  | (239 | ) |  |  | 3,113 |
Loss carryforwards |  |  | 28 |  |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | 20 |
|  | $ | 3,259 |  |  | $ | 6 |  |  | $ | 107 |  |  | $ | (239 | ) |  | $ | 3,133 |
|  | January 1, 2020 |  |  | Acquired by business combinations (Note 14) |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred income tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | (1,758 | ) |  | $ | — |  |  | $ | (54 | ) |  | $ | — |  |  | $ | (1,812 | )
Land value incremental tax |  |  | (95 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (95 | )
Deferred revenue for award credits |  |  | (29 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (30 | )
Intangible assets |  |  | (29 | ) |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | (27 | )
Others |  |  | (1 | ) |  |  | (3 | ) |  |  | 1 |  |  |  | — |  |  |  | (3 | )
|  | $ | (1,912 | ) |  | $ | (3 | ) |  | $ | (52 | ) |  | $ | — |  |  | $ | (1,967 | )
Items for Which No Deferred Income Tax Assets Have Been Recognized |
| e. | Items for which no deferred income tax assets have been recognized
|  | December 31 |
|  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Loss carryforwards |  |  |  |  |  |  |  |
Expire in 2021 |  | $ | 13 |  |  | $ | 12 |
Expire in 2022 |  |  | 10 |  |  |  | 10 |
Expire in 2023 |  |  | 8 |  |  |  | 8 |
Expire in 2024 |  |  | 8 |  |  |  | 8 |
Expire in 2025 |  |  | 15 |  |  |  | 19 |
Expire in 2026 |  |  | 8 |  |  |  | 8 |
Expire in 2027 |  |  | 3 |  |  |  | 3 |
Expire in 2028 |  |  | 1 |  |  |  | 1 |
Expire in 2029 |  |  | — |  |  |  | 1 |
Expire in 2030 |  |  | — |  |  |  | — |
|  | $ | 66 |  |  | $ | 70 |
Deductible temporary differences |  | $ | 1 |  |  | $ | — |
Information About Unused Loss Carryforwards | As of December 31, 2020, unused loss carryforwards were as follows:
Remaining Creditable Amount |  |  | Expiry Year
NT$ (In Millions) |  |  |
$ | 14 |  |  | 2021
| 11 |  |  | 2022
| 9 |  |  | 2023
| 8 |  |  | 2024
| 22 |  |  | 2025
| 16 |  |  | 2026
| 3 |  |  | 2027
| 4 |  |  | 2028
| 2 |  |  | 2029
| 2 |  |  | 2030
$ | 91 |  |  |

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