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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2023
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 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Current tax |  |  |  |  |  |  |  |  |
Current tax expenses recognized for the year |  | $ | 8,490 |  |  | $ | 8,863 |  |  | $ | 8,875 |
Income tax on unappropriated earnings |  |  | 181 |  |  |  | 137 |  |  |  | (31 | )
Income tax adjustments on prior years |  |  | (150 | ) |  |  | (141 | ) |  |  | (128 | )
Others |  |  | 7 |  |  |  | 7 |  |  |  | 4 |
|  |  | 8,528 |  |  |  | 8,866 |  |  |  | 8,720 |
Deferred tax |  |  |  |  |  |  |  |  |
Deferred tax expense recognized for the year |  |  | 489 |  |  |  | 318 |  |  |  | 218 |
Income tax adjustments on prior years |  |  | 3 |  |  |  | 151 |  |  |  | 9 |
|  |  | 492 |  |  |  | 469 |  |  |  | 227 |
Income tax recognized in profit or loss |  | $ | 9,020 |  |  | $ | 9,335 |  |  | $ | 8,947 |
Reconciliation of Accounting Profit and Income Tax Expense | Reconciliation of accounting profit and income tax expense was as follows:
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Income before income tax |  | $ | 46,067 |  |  | $ | 47,204 |  |  | $ | 47,008 |
Income tax expense calculated at the statutory rate |  | $ | 9,213 |  |  | $ | 9,441 |  |  | $ | 9,401 |
Nondeductible income and expenses in determining taxable income |  |  | 8 |  |  |  | (20 | ) |  |  | 28 |
Tax-exempt income |  |  | (30 | ) |  |  | (3 | ) |  |  | (9 | )
Income tax on unappropriated earnings |  |  | 181 |  |  |  | 137 |  |  |  | (31 | )
Investment credits |  |  | (217 | ) |  |  | (207 | ) |  |  | (209 | )
Effect of different tax rates of group entities operating in other jurisdictions |  |  | (10 | ) |  |  | (31 | ) |  |  | (7 | )
Income tax adjustments on prior years |  |  | (147 | ) |  |  | 10 |  |  |  | (119 | )
Others |  |  | 22 |  |  |  | 8 |  |  |  | (107 | )
Income tax expense recognized in profit or loss |  | $ | 9,020 |  |  | $ | 9,335 |  |  | $ | 8,947 |
Income Tax Recognized in Other Comprehensive Income | b. Income tax recognized in other comprehensive income
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred tax |  |  |  |  |  |  |  |  |
Remeasurement on defined benefit pension plans |  | $ | 78 |  |  | $ | 231 |  |  | $ | 31 |
Current Tax Assets and Liabilities | c. Current tax assets and liabilities
|  | December 31 |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Current tax assets |  |  |  |  |  |
Tax refund receivable (included in other current assets - others) |  | $ | 2 |  |  | $ | 4 |
Current tax liabilities |  |  |  |  |  |
Income tax payable |  | $ | 6,999 |  |  | $ | 6,613 |
Movements of Deferred Income Tax Assets and Liabilities | The movements of deferred income tax assets and liabilities were as follows: For the year ended December 31, 2021
|  | January 1, 2021 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | 1,816 |  |  | $ | 6 |  |  | $ | (78 | ) |  | $ | 1,744 |
Allowance for doubtful receivables over quota |  |  | 365 |  |  |  | (100 | ) |  |  | — |  |  |  | 265 |
Valuation loss on inventory |  |  | 299 |  |  |  | (102 | ) |  |  | — |  |  |  | 197 |
Seniority bonus |  |  | 4 |  |  |  | 1 |  |  |  | — |  |  |  | 5 |
Impairment loss on assets |  |  | 4 |  |  |  | (4 | ) |  |  | — |  |  |  | — |
Estimated warranty liabilities |  |  | 36 |  |  |  | 7 |  |  |  | — |  |  |  | 43 |
Valuation loss on financial assets |  |  | 33 |  |  |  | (33 | ) |  |  | — |  |  |  | — |
Valuation loss on onerous contracts |  |  | 34 |  |  |  | (8 | ) |  |  | — |  |  |  | 26 |
Accrued award credits liabilities |  |  | 18 |  |  |  | (9 | ) |  |  | — |  |  |  | 9 |
Deferred revenue |  |  | 73 |  |  |  | (24 | ) |  |  | — |  |  |  | 49 |
Share of profit or loss of associates and joint ventures accounted for using equity method |  |  | 401 |  |  |  | — |  |  |  | — |  |  |  | 401 |
Unrealized foreign exchange loss, net |  |  | 5 |  |  |  | (3 | ) |  |  | — |  |  |  | 2 |
Others |  |  | 25 |  |  |  | 8 |  |  |  | — |  |  |  | 33 |
|  |  | 3,113 |  |  |  | (261 | ) |  |  | (78 | ) |  |  | 2,774 |
Loss carryforwards |  |  | 20 |  |  |  | (9 | ) |  |  | — |  |  |  | 11 |
|  | $ | 3,133 |  |  | $ | (270 | ) |  | $ | (78 | ) |  | $ | 2,785 |
Deferred income tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | (1,812 | ) |  | $ | (157 | ) |  | $ | — |  |  | $ | (1,969 | )
Land value incremental tax |  |  | (95 | ) |  |  | — |  |  |  | — |  |  |  | (95 | )
Deferred revenue for award credits |  |  | (30 | ) |  |  | (25 | ) |  |  | — |  |  |  | (55 | )
Intangible assets |  |  | (27 | ) |  |  | 3 |  |  |  | — |  |  |  | (24 | )
Unrealized foreign exchange gain, net |  |  | — |  |  |  | (27 | ) |  |  | — |  |  |  | (27 | )
Others |  |  | (3 | ) |  |  | (16 | ) |  |  | — |  |  |  | (19 | )
|  | $ | (1,967 | ) |  | $ | (222 | ) |  | $ | — |  |  | $ | (2,189 | )
For the year ended December 31, 2022
|  | January 1, 2022 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | 1,744 |  |  | $ | 1 |  |  | $ | (231 | ) |  | $ | 1,514 |
Allowance for doubtful receivables over quota |  |  | 265 |  |  |  | (81 | ) |  |  | — |  |  |  | 184 |
Valuation loss on inventory |  |  | 197 |  |  |  | (92 | ) |  |  | — |  |  |  | 105 |
Seniority bonus |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 5 |
Impairment loss on assets |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Estimated warranty liabilities |  |  | 43 |  |  |  | 4 |  |  |  | — |  |  |  | 47 |
Valuation loss on financial assets |  |  | — |  |  |  | 24 |  |  |  | — |  |  |  | 24 |
Valuation loss on onerous contracts |  |  | 26 |  |  |  | (8 | ) |  |  | — |  |  |  | 18 |
Accrued award credits liabilities |  |  | 9 |  |  |  | 3 |  |  |  | — |  |  |  | 12 |
Deferred revenue |  |  | 49 |  |  |  | (19 | ) |  |  | — |  |  |  | 30 |
Share of profit or loss of associates and joint ventures accounted for using equity method |  |  | 401 |  |  |  | (399 | ) |  |  | — |  |  |  | 2 |
Unrealized foreign exchange loss, net |  |  | 2 |  |  |  | 56 |  |  |  | — |  |  |  | 58 |
Others |  |  | 33 |  |  |  | (5 | ) |  |  | — |  |  |  | 28 |
|  |  | 2,774 |  |  |  | (516 | ) |  |  | (231 | ) |  |  | 2,027 |
Loss carryforwards |  |  | 11 |  |  |  | 159 |  |  |  | — |  |  |  | 170 |
|  | $ | 2,785 |  |  | $ | (357 | ) |  | $ | (231 | ) |  | $ | 2,197 |
Deferred income tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | (1,969 | ) |  | $ | (145 | ) |  | $ | — |  |  | $ | (2,114 | )
Land value incremental tax |  |  | (95 | ) |  |  | — |  |  |  | — |  |  |  | (95 | )
Deferred revenue for award credits |  |  | (55 | ) |  |  | (15 | ) |  |  | — |  |  |  | (70 | )
Intangible assets |  |  | (24 | ) |  |  | 4 |  |  |  | — |  |  |  | (20 | )
Unrealized foreign exchange gain, net |  |  | (27 | ) |  |  | 26 |  |  |  | — |  |  |  | (1 | )
Others |  |  | (19 | ) |  |  | 18 |  |  |  | — |  |  |  | (1 | )
|  | $ | (2,189 | ) |  | $ | (112 | ) |  | $ | — |  |  | $ | (2,301 | )
For the year ended December 31, 2023
|  | January 1, 2023 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | 1,514 |  |  | $ | 1 |  |  | $ | (31 | ) |  | $ | 1,484 |
Allowance for doubtful receivables over quota |  |  | 184 |  |  |  | (41 | ) |  |  | — |  |  |  | 143 |
Valuation loss on inventory |  |  | 105 |  |  |  | (29 | ) |  |  | — |  |  |  | 76 |
Seniority bonus |  |  | 5 |  |  |  | 64 |  |  |  | — |  |  |  | 69 |
Impairment loss on assets |  |  | — |  |  |  | 60 |  |  |  | — |  |  |  | 60 |
Estimated warranty liabilities |  |  | 47 |  |  |  | 1 |  |  |  | — |  |  |  | 48 |
Valuation loss on financial assets |  |  | 24 |  |  |  | 21 |  |  |  | — |  |  |  | 45 |
Valuation loss on onerous contracts |  |  | 18 |  |  |  | 19 |  |  |  | — |  |  |  | 37 |
Accrued award credits liabilities |  |  | 12 |  |  |  | 5 |  |  |  | — |  |  |  | 17 |
Deferred revenue |  |  | 30 |  |  |  | (15 | ) |  |  | — |  |  |  | 15 |
Share of profit or loss of associates and joint ventures accounted for using equity method |  |  | 2 |  |  |  | 6 |  |  |  | — |  |  |  | 8 |
Unrealized foreign exchange loss, net |  |  | 58 |  |  |  | (55 | ) |  |  | — |  |  |  | 3 |
Others |  |  | 28 |  |  |  | (3 | ) |  |  | — |  |  |  | 25 |
|  |  | 2,027 |  |  |  | 34 |  |  |  | (31 | ) |  |  | 2,030 |
Loss carryforwards |  |  | 170 |  |  |  | (101 | ) |  |  | — |  |  |  | 69 |
|  | $ | 2,197 |  |  | $ | (67 | ) |  | $ | (31 | ) |  | $ | 2,099 |
Deferred income tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  | $ | (2,114 | ) |  | $ | (146 | ) |  | $ | — |  |  | $ | (2,260 | )
Land value incremental tax |  |  | (95 | ) |  |  | — |  |  |  | — |  |  |  | (95 | )
Deferred revenue for award credits |  |  | (70 | ) |  |  | 4 |  |  |  | — |  |  |  | (66 | )
Intangible assets |  |  | (20 | ) |  |  | 2 |  |  |  | — |  |  |  | (18 | )
Unrealized foreign exchange gain, net |  |  | (1 | ) |  |  | (11 | ) |  |  |  |  |  | (12 | )
Others |  |  | (1 | ) |  |  | (9 | ) |  |  | — |  |  |  | (10 | )
|  | $ | (2,301 | ) |  | $ | (160 | ) |  | $ | — |  |  | $ | (2,461 | )
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 |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Loss carryforwards |  |  |  |  |  |
Expire in 2023 |  | $ | — |  |  | $ | — |
Expire in 2024 |  |  | 1 |  |  |  | 1 |
Expire in 2025 |  |  | 15 |  |  |  | 15 |
Expire in 2026 |  |  | 8 |  |  |  | 8 |
Expire in 2027 |  |  | 3 |  |  |  | 3 |
Expire in 2028 |  |  | 1 |  |  |  | 1 |
Expire in 2029 |  |  | 1 |  |  |  | 1 |
Expire in 2030 |  |  | — |  |  |  | — |
Expire in 2031 |  |  | — |  |  |  | — |
Expire in 2032 |  |  | — |  |  |  | 5 |
Expire in 2033 |  |  | — |  |  |  | 13 |
|  | $ | 29 |  |  | $ | 47 |
Investment credits - research and development expenditures |  |  |  |  |  |
Expire in 2025 |  | $ | — |  |  | $ | 8 |
Deductible temporary differences |  | $ | 13 |  |  | $ | 10 |
Information About Unused Investment Credits and Loss Carryforwards | As of December 31, 2023, information about unused investment credits - research and development expenditures was as follows:
Remaining Creditable Amount |  |  | Expiry Year
NT$ (In Millions) |  |  |
$ | 8 |  |  | 2025
As of December 31, 2023, information about unused loss carryforwards was as follows:
Remaining Creditable Amount |  |  | Expiry Year
NT$ (In Millions) |  |  |
$ | 1 |  |  | 2024
| 18 |  |  | 2025
| 10 |  |  | 2026
| 3 |  |  | 2027
| 1 |  |  | 2028
| 2 |  |  | 2029
| 1 |  |  | 2030
| 1 |  |  | 2031
| 63 |  |  | 2032
| 16 |  |  | 2033
$ | 116 |  |  |

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