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Income Tax | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Income Tax |
27. | INCOME TAX
| a. | Income tax recognized in profit or loss
The major components of income tax were as follows:
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Current income tax |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 4,177,900 |  |  | $ | 4,979,766 |  |  | $ | 5,207,309 |  |  | $ | 170,118 |
Income tax on unappropriated earnings |  |  | 829,345 |  |  |  | 1,076,353 |  |  |  | (1,022,560 | ) |  |  | (33,406 | )
Changes in estimate for prior years |  |  | 28,160 |  |  |  | (88,162 | ) |  |  | (103,822 | ) |  |  | (3,392 | )
|  |  | 5,035,405 |  |  |  | 5,967,957 |  |  |  | 4,080,927 |  |  |  | 133,320 |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  |  | 574,541 |  |  |  | 534,472 |  |  |  | (227,327 | ) |  |  | (7,426 | )
Effect of tax rate changes |  |  | 14,184 |  |  |  | - |  |  |  | 657,346 |  |  |  | 21,475 |
Changes in estimate for prior years |  |  | (206,788 | ) |  |  | 52,872 |  |  |  | 5,696 |  |  |  | 186 |
Effect of foreign currency exchange differences |  |  | (26,498 | ) |  |  | (31,698 | ) |  |  | (3,273 | ) |  |  | (107 | )
|  |  | 355,439 |  |  |  | 555,646 |  |  |  | 432,442 |  |  |  | 14,128 |
Income tax expense recognized in profit or loss |  | $ | 5,390,844 |  |  | $ | 6,523,603 |  |  | $ | 4,513,369 |  |  | $ | 147,448 |
A reconciliation of income tax expense calculated at the statutory rates and income tax expense recognized in profit or loss was as follows:
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Profit before income tax |  | $ | 27,968,705 |  |  | $ | 31,020,663 |  |  | $ | 31,937,678 |  |  | $ | 1,043,374 |
Income tax expense calculated at the statutory rates |  | $ | 8,634,187 |  |  | $ | 10,890,498 |  |  | $ | 13,540,599 |  |  | $ | 442,359 |
Nontaxable expense (income) in determining taxable income |  |  | (34,954 | ) |  |  | 483,715 |  |  |  | 353,019 |  |  |  | 11,533 |
Tax-exempt income |  |  | (700,274 | ) |  |  | (623,566 | ) |  |  | (2,515,453 | ) |  |  | (82,177 | )
Additional income tax on unappropriated earnings |  |  | 829,345 |  |  |  | 1,076,353 |  |  |  | (1,022,560 | ) |  |  | (33,406 | )
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Loss carry-forward and income tax credits currently used |  | $ | (898,700 | ) |  | $ | (1,124,043 | ) |  | $ | (971,124 | ) |  | $ | (31,726 | )
Remeasurement of deferred income tax assets, net |  |  | (2,797,673 | ) |  |  | (4,131,473 | ) |  |  | (4,776,271 | ) |  |  | (156,036 | )
Changes in estimate for prior periods |  |  | 28,160 |  |  |  | (88,162 | ) |  |  | (103,822 | ) |  |  | (3,392 | )
Withholding tax |  |  | 81,543 |  |  |  | 40,281 |  |  |  | 8,981 |  |  |  | 293 |
Land value increment tax |  |  | 249,210 |  |  |  | - |  |  |  | - |  |  |  | - |
Income tax expense recognized in profit or loss |  | $ | 5,390,844 |  |  | $ | 6,523,603 |  |  | $ | 4,513,369 |  |  | $ | 147,448 |
For the years ended December 31, 2016 and 2017, the Group applied a tax rate of 17% for resident entities subject to the Income Tax Law of the R.O.C. In February 2018, the Income Tax Law of the R.O.C. was amended and the corporate income tax rate was adjusted from 17% to 20% effective in 2018. In addition, the rate of the corporate surtax applicable to 2018 unappropriated earnings is reduced from 10% to 5%. The subsidiaries located in China applied tax rate of 25%. For other jurisdictions, the Group measures taxes by using the applicable tax rate for each individual jurisdiction.
| b. | Income tax recognized directly in equity
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |
Related to employee share options |  | $ | (204 | ) |  | $ | 262 |  |  | $ | (1,099 | ) |  | $ | (36 | )
| c. | Income tax recognized in other comprehensive income
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |
Related to remeasurement of defined benefit plans |  | $ | 73,637 |  |  | $ | (51,217 | ) |  | $ | 55,346 |  |  | $ | 1,808 |
Effect of tax rate changes |  |  | - |  |  |  | - |  |  |  | 70,755 |  |  |  | 2,312 |
Income tax recognized in other comprehensive income |  | $ | 73,637 |  |  | $ | (51,217 | ) |  | $ | 126,101 |  |  | $ | 4,120 |
| d. | Current tax assets and liabilities
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Current tax assets |  |  |  |  |  |
Tax refund receivable |  | $ | 28,458 |  |  | $ | 50,456 |  |  | $ | 1,648 |
Prepaid income tax |  |  | 232,084 |  |  |  | 473,807 |  |  |  | 15,479 |
|  | $ | 260,542 |  |  | $ | 524,263 |  |  | $ | 17,127 |
Current tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Income tax payable |  | $ | 7,619,328 |  |  | $ | 6,781,136 |  |  | $ | 221,553 |
| e. | Deferred tax assets and liabilities
The Group offset certain deferred tax assets and deferred tax liabilities which met the offset criteria. The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 2016
|  | Balance at January 1 |  | Recognized in Profit or Loss |  | Recognized in Other Comprehensive Income |  | Recognized in Equity |  | Exchange Differences |  | Acquisitions Through Business Combinations |  | Balance at December 31
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (3,504,458 | ) |  | $ | (182,291 | ) |  | $ | - |  |  | $ | - |  |  | $ | (72,098 | ) |  | $ | - |  |  | $ | (3,758,847 | )
Defined benefit obligation |  |  | 845,939 |  |  |  | (48,601 | ) |  |  | 73,637 |  |  |  | - |  |  |  | 2,509 |  |  |  | - |  |  |  | 873,484 |
FVTPL financial instruments |  |  | (232,198 | ) |  |  | 212,737 |  |  |  | - |  |  |  | - |  |  |  | (1,902 | ) |  |  | - |  |  |  | (21,363 | )
Others |  |  | 1,384,987 |  |  |  | (283,179 | ) |  |  | - |  |  |  | (204 | ) |  |  | (21,780 | ) |  |  | - |  |  |  | 1,079,824 |
|  |  | (1,505,730 | ) |  |  | (301,334 | ) |  |  | 73,637 |  |  |  | (204 | ) |  |  | (93,271 | ) |  |  | - |  |  |  | (1,826,902 | )
Loss carry-forward |  |  | 1,323,577 |  |  |  | (110,967 | ) |  |  | - |  |  |  | - |  |  |  | (91,008 | ) |  |  | 2,939 |  |  |  | 1,124,541 |
Investment credits |  |  | 351,119 |  |  |  | 56,862 |  |  |  | - |  |  |  | - |  |  |  | (25,245 | ) |  |  | - |  |  |  | 382,736 |
|  | $ | 168,966 |  |  | $ | (355,439 | ) |  | $ | 73,637 |  |  | $ | (204 | ) |  | $ | (209,524 | ) |  | $ | 2,939 |  |  | $ | (319,625 | )
For the year ended December 31, 2017
|  | Balance at January 1 |  | Recognized in Profit or Loss |  | Recognized in Other Comprehensive Income |  | Recognized in Equity |  | Exchange Differences |  | Acquisitions Through Business Combinations |  | Balance at December 31
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (3,758,847 | ) |  | $ | (101,576 | ) |  | $ | - |  |  | $ | - |  |  | $ | (18,643 | ) |  | $ | - |  |  | $ | (3,879,066 | )
Defined benefit obligation |  |  | 873,484 |  |  |  | (26,736 | ) |  |  | (51,217 | ) |  |  | - |  |  |  | (15,291 | ) |  |  | - |  |  |  | 780,240 |
FVTPL financial instruments |  |  | (21,363 | ) |  |  | (86,342 | ) |  |  | - |  |  |  | - |  |  |  | 2,802 |  |  |  | - |  |  |  | (104,903 | )
Others |  |  | 1,079,824 |  |  |  | (22,748 | ) |  |  | - |  |  |  | 262 |  |  |  | (28,929 | ) |  |  | - |  |  |  | 1,028,409 |
|  |  | (1,826,902 | ) |  |  | (237,402 | ) |  |  | (51,217 | ) |  |  | 262 |  |  |  | (60,061 | ) |  |  | - |  |  |  | (2,175,320 | )
Loss carry-forward |  |  | 1,124,541 |  |  |  | (456,246 | ) |  |  | - |  |  |  | - |  |  |  | 13,146 |  |  |  | - |  |  |  | 681,441 |
Investment credits |  |  | 382,736 |  |  |  | 138,002 |  |  |  | - |  |  |  | - |  |  |  | 13,475 |  |  |  | - |  |  |  | 534,213 |
|  | $ | (319,625 | ) |  | $ | (555,646 | ) |  | $ | (51,217 | ) |  | $ | 262 |  |  | $ | (33,440 | ) |  | $ | - |  |  | $ | (959,666 | )
For the year ended December 31, 2018
|  | Balance at January 1 |  | Adjustment on initial Application of IFRS 15 |  | Recognized in Profit or Loss |  | Recognized in Other Comprehensive Income |  | Recognized in Equity |  | Exchange Differences |  | Acquisitions Through Business Combinations |  | Balance at December 31
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (3,879,066 | ) |  | $ | - |  |  | $ | (600,229 | ) |  | $ | - |  |  | $ | - |  |  | $ | (21,146 | ) |  | $ | (45,873 | ) |  | $ | (4,546,314 | )
Defined benefit obligation |  |  | 780,240 |  |  |  | - |  |  |  | (131,687 | ) |  |  | 126,101 |  |  |  | - |  |  |  | 27,884 |  |  |  | 262,286 |  |  |  | 1,064,824 |
FVTPL financial instruments |  |  | (104,903 | ) |  |  | - |  |  |  | 284,659 |  |  |  | - |  |  |  | - |  |  |  | (137 | ) |  |  | 27,402 |  |  |  | 207,021 |
Others |  |  | 1,028,409 |  |  |  | (97,358 | ) |  |  | (26,147 | ) |  |  | - |  |  |  | (1,099 | ) |  |  | 74,327 |  |  |  | 294,540 |  |  |  | 1,272,672 |
|  |  | (2,175,320 | ) |  |  | (97,358 | ) |  |  | (473,404 | ) |  |  | 126,101 |  |  |  | (1,099 | ) |  |  | 80,928 |  |  |  | 538,355 |  |  |  | (2,001,797 | )
Loss carry-forward |  |  | 681,441 |  |  |  | - |  |  |  | (50,059 | ) |  |  | - |  |  |  | - |  |  |  | 28,293 |  |  |  | 12,600 |  |  |  | 672,275 |
Investment credits |  |  | 534,213 |  |  |  | - |  |  |  | 91,021 |  |  |  | - |  |  |  | - |  |  |  | 5,932 |  |  |  | - |  |  |  | 631,166 |
|  | $ | (959,666 | ) |  | $ | (97,358 | ) |  | $ | (432,442 | ) |  | $ | 126,101 |  |  | $ | (1,099 | ) |  | $ | 115,153 |  |  | $ | 550,955 |  |  | $ | (698,356 | )
|  | Balance at January 1 |  | Adjustment on initial Application of IFRS 15 |  | Recognized in Profit or Loss |  | Recognized in Other Comprehensive Income |  | Recognized in Equity |  | Exchange Differences |  | Acquisitions Through Business Combinations |  | Balance at December 31
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (126,726 | ) |  | $ | - |  |  | $ | (19,609 | ) |  | $ | - |  |  | $ | - |  |  | $ | (691 | ) |  | $ | (1,499 | ) |  | $ | (148,525 | )
Defined benefit obligation |  |  | 25,490 |  |  |  | - |  |  |  | (4,302 | ) |  |  | 4,120 |  |  |  | - |  |  |  | 911 |  |  |  | 8,569 |  |  |  | 34,788 |
FVTPL financial instruments |  |  | (3,427 | ) |  |  | - |  |  |  | 9,300 |  |  |  | - |  |  |  | - |  |  |  | (4 | ) |  |  | 895 |  |  |  | 6,764 |
Others |  |  | 33,597 |  |  |  | (3,181 | ) |  |  | (854 | ) |  |  | - |  |  |  | (36 | ) |  |  | 2,428 |  |  |  | 9,622 |  |  |  | 41,576 |
|  |  | (71,066 | ) |  |  | (3,181 | ) |  |  | (15,465 | ) |  |  | 4,120 |  |  |  | (36 | ) |  |  | 2,644 |  |  |  | 17,587 |  |  |  | (65,397 | )
Loss carry-forward |  |  | 22,262 |  |  |  | - |  |  |  | (1,635 | ) |  |  | - |  |  |  | - |  |  |  | 924 |  |  |  | 412 |  |  |  | 21,963 |
Investment credits |  |  | 17,452 |  |  |  | - |  |  |  | 2,973 |  |  |  | - |  |  |  | - |  |  |  | 194 |  |  |  | - |  |  |  | 20,619 |
|  | $ | (31,352 | ) |  | $ | (3,181 | ) |  | $ | (14,127 | ) |  | $ | 4,120 |  |  | $ | (36 | ) |  | $ | 3,762 |  |  | $ | 17,999 |  |  | $ | (22,815 | )
| f. | Items for which no deferred tax assets have been recognized for loss carry-forward, investment credits and deductible temporary differences
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Loss carry-forward |  | $ | 542,054 |  |  | $ | 666,043 |  |  | $ | 21,759 |
Deductible temporary differences |  |  | 712,141 |  |  |  | 332,255 |  |  |  | 10,854 |
|  | $ | 1,254,195 |  |  | $ | 998,298 |  |  | $ | 32,613 |
The unrecognized loss carry-forward will expire through 2030.
| g. | Information about unused loss carry-forward, unused investment credits, tax-exemption and other tax relief
As of December 31, 2018, the unused loss carry-forward comprised of:
Expiry Year |  | NT$ |  | US$
|  |  |  | (Note 4)
2019 |  | $ | 163,916 |  |  | $ | 5,355 |
2020 |  |  | 290,460 |  |  |  | 9,489 |
Expiry Year |  | NT$ |  | US$
|  |  |  | (Note 4)
2021 |  | $ | 159,641 |  |  | $ | 5,215 |
2022 |  |  | 94,287 |  |  |  | 3,080 |
2023 and thereafter |  |  | 630,015 |  |  |  | 20,582 |
|  | $ | 1,338,319 |  |  | $ | 43,721 |
As of December 31, 2018, unused investment credits comprised of:
|  | Remaining Creditable Amount |  |
Tax Credit Source |  | NT$ |  | US$ |  | Expiry Year
|  |  |  | (Note 4) |  |
Purchase of machinery and equipment |  | $ | 590,694 |  |  | $ | 19,297 |  |  | 2022
Others |  |  | 40,472 |  |  |  | 1,322 |  |  | 2023 and thereafter
|  | $ | 631,166 |  |  | $ | 20,619 |  |  |
As of December 31, 2018, profits attributable to the following expansion projects were exempted from income tax for a 5-year period:
|  | Tax-exemption Period
Construction and expansion of 2007 by ASE |  | 2016.01-2020.12
Construction and expansion of 2008 by ASE |  | 2014.01-2018.12
Construction and expansion of 2008 by ASE Test Inc. |  | 2014.01-2018.12
Construction and expansion of 2009 by ASE Test Inc. |  | 2018.01-2022.12
Construction and expansion of 2008 by ASE Electronics Inc. |  | 2016.01-2020.12
Construction and expansion of 2007 by SPIL |  | 2015.01-2019.12
Some China subsidiaries qualified as high technology enterprises were entitled to a reduced income tax rate of 15% and were eligible to deduct certain times of research and development expenses from their taxable income.
| h. | Unrecognized deferred tax liabilities associated with investments
As of December 31, 2017 and 2018, the taxable temporary differences associated with the investments in subsidiaries for which no deferred tax liabilities have been recognized were NT$16,401,422 thousand and NT$28,810,874 thousand (US$941,224 thousand), respectively.
| i. | Income tax assessments
The tax returns of the Company’s R.O.C. subsidiaries through 2014 to 2016 have been examined by the tax authorities.

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