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Income Tax | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Income Tax |
27. | INCOME TAX
The Company and its subsidiaries expected to file a consolidate tax return for corporate income tax starting from 2019 and for unappropriated earnings starting from 2018.
| a. | Income tax recognized in profit or loss
The major components of income tax were as follows:
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Current income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 4,979,766 |  |  | $ | 5,207,309 |  |  | $ | 5,002,954 |  |  | $ | 167,267 |
Income tax on unappropriated earnings |  |  | 1,076,353 |  |  |  | (1,022,560 | ) |  |  | 19,115 |  |  |  | 639 |
Changes in estimate for prior years |  |  | (88,162 | ) |  |  | (103,822 | ) |  |  | (352,579 | ) |  |  | (11,788 | )
|  |  | 5,967,957 |  |  |  | 4,080,927 |  |  |  | 4,669,490 |  |  |  | 156,118 |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  |  | 534,472 |  |  |  | (227,327 | ) |  |  | 563,512 |  |  |  | 18,840 |
Effect of tax rate changes |  |  | — |  |  |  | 657,346 |  |  |  | 54,072 |  |  |  | 1,808 |
Changes in estimate for prior years |  |  | 52,872 |  |  |  | 5,696 |  |  |  | (213,758 | ) |  |  | (7,147 | )
Effect of foreign currency exchange differences |  |  | (31,698 | ) |  |  | (3,273 | ) |  |  | (62,070 | ) |  |  | (2,075 | )
|  |  | 555,646 |  |  |  | 432,442 |  |  |  | 341,756 |  |  |  | 11,426 |
Income tax expense recognized in profit or loss |  | $ | 6,523,603 |  |  | $ | 4,513,369 |  |  | $ | 5,011,246 |  |  | $ | 167,544 |
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
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Profit before income tax |  | $ | 31,020,663 |  |  | $ | 31,937,678 |  |  | $ | 23,279,811 |  |  | $ | 778,328 |
Income tax expense calculated at the statutory rates |  | $ | 10,890,498 |  |  | $ | 13,540,599 |  |  | $ | 11,802,811 |  |  | $ | 394,611 |
Nontaxable expense in determining taxable income |  |  | 483,715 |  |  |  | 353,019 |  |  |  | 459,133 |  |  |  | 15,350 |
Tax-exempt income |  |  | (623,566 | ) |  |  | (2,515,453 | ) |  |  | (495,883 | ) |  |  | (16,579 | )
Additional income tax on unappropriated earnings |  |  | 1,076,353 |  |  |  | (1,022,560 | ) |  |  | 19,115 |  |  |  | 639 |
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Loss carry-forward and income tax credits currently used |  | $ | (1,124,043 | ) |  | $ | (971,124 | ) |  | $ | (898,198 | ) |  | $ | (30,030 | )
Remeasurement of deferred income tax assets, net |  |  | (4,131,473 | ) |  |  | (4,776,271 | ) |  |  | (5,588,335 | ) |  |  | (186,838 | )
Changes in estimate for prior periods |  |  | (88,162 | ) |  |  | (103,822 | ) |  |  | (352,579 | ) |  |  | (11,788 | )
Withholding tax |  |  | 40,281 |  |  |  | 8,981 |  |  |  | 65,182 |  |  |  | 2,179 |
Income tax expense recognized in profit or loss |  | $ | 6,523,603 |  |  | $ | 4,513,369 |  |  | $ | 5,011,246 |  |  | $ | 167,544 |
For the year ended December 31, 2017, the Group applied a tax rate of 17% for resident entities subject to the Income Tax Law of the R.O.C. The Income Tax Act in the R.O.C. was amended in 2018, and the corporate income tax rate was adjusted from 17% to 20%. In addition, the rate of the corporate surtax applicable to the 2018 unappropriated earnings was 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. In July 2019, the President of the R.O.C. announced the amendments to the Statute for Industrial Innovation, which stipulate that the amounts of unappropriated earnings in 2018 and thereafter that are reinvested in the construction or purchase of certain assets or technologies are allowed as deduction when computing the income tax on unappropriated earnings. The Group has already deducted the amount of capital expenditure from the unappropriated earnings in 2018 that was reinvested when calculating the tax on unappropriated earnings. However, the Group did not deduct such investment amounts from the undistributed earnings in calculation of income tax on unappropriated earnings in 2019.
| b. | Income tax recognized directly in equity
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related to employee share options |  | $ | 262 |  |  | $ | (1,099 | ) |  | $ | 1,404 |  |  | $ | 47 |
| c. | Income tax recognized in other comprehensive income
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related to remeasurement of defined benefit plans |  | $ | (51,217 | ) |  | $ | 55,346 |  |  | $ | 74,308 |  |  | $ | 2,484 |
Unrealized loss on equity instruments at fair value through other comprehensive income |  |  | — |  |  |  | — |  |  |  | (78,124 | ) |  |  | (2,612 | )
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Effect of tax rate changes |  | $ | — |  |  | $ | 70,755 |  |  | $ | — |  |  | $ | — |
Income tax recognized in other comprehensive income |  | $ | (51,217 | ) |  | $ | 126,101 |  |  | $ | (3,816 | ) |  | $ | (128 | )
| d. | Current tax assets and liabilities
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Current tax assets |  |  |  |  |  |  |  |  |  |  |  |
Tax refund receivable |  | $ | 50,456 |  |  | $ | 90,569 |  |  | $ | 3,028 |
Prepaid income tax |  |  | 473,807 |  |  |  | 462,523 |  |  |  | 15,464 |
|  | $ | 524,263 |  |  | $ | 553,092 |  |  | $ | 18,492 |
Current tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Income tax payable |  | $ | 6,781,136 |  |  | $ | 4,858,578 |  |  | $ | 162,440 |
| 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, 2017
|  | Balance at January 1 |  | Recognized in Profit or Loss |  | Recognized in Other Comprehensive Income |  | Recognized in Equity |  | Exchange Differences |  | Balance at December 31
|  | 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 | )
For the year ended December 31, 2019
|  | 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 |  | $ | (4,546,314 | ) |  | $ | (80,593 | ) |  | $ | — |  |  | $ | — |  |  | $ | (17,949 | ) |  | $ | (16,917 | ) |  | $ | (4,661,773 | )
Defined benefit obligation |  |  | 1,064,824 |  |  |  | (57,746 | ) |  |  | 74,308 |  |  |  | — |  |  |  | (2,803 | ) |  |  | — |  |  |  | 1,078,583 |
FVTPL financial instruments |  |  | 207,021 |  |  |  | 43,285 |  |  |  | — |  |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | 250,315 |
Others |  |  | 1,272,672 |  |  |  | 6,148 |  |  |  | (78,124 | ) |  |  | 1,404 |  |  |  | (21,763 | ) |  |  | 8,184 |  |  |  | 1,,188,521 |
|  |  | (2,001,797 | ) |  |  | (88,906 | ) |  |  | (3,816 | ) |  |  | 1,404 |  |  |  | (42,506 | ) |  |  | (8,733 | ) |  |  | (2,141,354 | )
Loss carry-forward |  |  | 672,275 |  |  |  | (166,128 | ) |  |  | — |  |  |  | — |  |  |  | (12,203 | ) |  |  | 48,837 |  |  |  | 542,781 |
Investment credits |  |  | 631,166 |  |  |  | (86,722 | ) |  |  | — |  |  |  | — |  |  |  | (7,404 | ) |  |  | — |  |  |  | 537,040 |
|  | $ | (698,356 | ) |  | $ | (341,756 | ) |  | $ | (3,816 | ) |  | $ | 1,404 |  |  | $ | (62,113 | ) |  | $ | 40,104 |  |  | $ | (1,064,533 | )
|  | 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
|  | 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 |  | $ | (152,000 | ) |  | $ | (2,694 | ) |  | $ | — |  |  | $ | — |  |  | $ | (600 | ) |  | $ | (566 | ) |  | $ | (155860 | )
Defined benefit obligation |  |  | 35,601 |  |  |  | (1,931 | ) |  |  | 2,484 |  |  |  | — |  |  |  | (94 | ) |  |  | — |  |  |  | 36,060 |
FVTPL financial instruments |  |  | 6,921 |  |  |  | 1,447 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,368 |
Others |  |  | 42,550 |  |  |  | 205 |  |  |  | (2,612 | ) |  |  | 47 |  |  |  | (726 | ) |  |  | 274 |  |  |  | 39,738 |
|  |  | (66,928 | ) |  |  | (2,973 | ) |  |  | (128 | ) |  |  | 47 |  |  |  | (1,420 | ) |  |  | (292 | ) |  |  | (71,694 | )
Loss carry-forward |  |  | 22,477 |  |  |  | (5,554 | ) |  |  | — |  |  |  | — |  |  |  | (408 | ) |  |  | 1,633 |  |  |  | 18,148 |
Investment credits |  |  | 21,102 |  |  |  | (2,899 | ) |  |  | — |  |  |  | — |  |  |  | (248 | ) |  |  | — |  |  |  | 17,955 |
|  | $ | (23,349 | ) |  | $ | (11,426 | ) |  | $ | (128 | ) |  | $ | 47 |  |  | $ | (2,076 | ) |  | $ | 1,341 |  |  | $ | (35,591 | )
| f. | Items for which no deferred tax assets have been recognized for loss carry-forward, investment credits and deductible temporary differences
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Loss carry-forward |  | $ | 666,043 |  |  | $ | 966,783 |  |  | $ | 32,323 |
Investment credits |  |  | — |  |  |  | 51,217 |  |  |  | 1,712 |
Deductible temporary differences |  |  | 332,255 |  |  |  | 446,754 |  |  |  | 14,937 |
|  | $ | 998,298 |  |  | $ | 1,464,754 |  |  | $ | 48,792 |
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, 2019, the unused loss carry-forward comprised of:
Expiry Year |  | NT$ |  | US$
|  |  |  | (Note 4)
2020 |  | $ | 104,330 |  |  | $ | 3,488 |
2021 |  |  | 78,009 |  |  |  | 2,608 |
2022 |  |  | 140,301 |  |  |  | 4,691 |
2023 |  |  | 298,669 |  |  |  | 9,986 |
2024 and thereafter |  |  | 888,255 |  |  |  | 29,698 |
|  | $ | 1,509,564 |  |  | $ | 50,471 |
As of December 31, 2019, unused investment credits comprised of:
|  | Remaining Creditable Amount |  |
Tax Credit Source |  | NT$ |  | US$ |  | Expiry Year
|  |  |  |  |  |  | (Note 4) |  |  |
Purchase of machinery and equipment |  | $ | 510,573 |  |  | $ | 17,070 |  |  | 2025
Others |  |  | 77,684 |  |  |  | 2,597 |  |  | 2025 and thereafter
|  | $ | 588,257 |  |  | $ | 19,667 |  |  |
As of December 31, 2019, 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 2009 by ASE Test Inc. |  | 2018.01-2022.12
Construction and expansion of 2008 by ASE Electronics Inc. |  | 2016.01-2020.12
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, 2018 and 2019, the taxable temporary differences associated with the investments in subsidiaries for which no deferred tax liabilities have been recognized were NT$28,810,874 thousand and NT$27,139,427 thousand (US$907,370 thousand), respectively.
| i. | Income tax assessments
The tax returns of the Company and its R.O.C. subsidiaries through 2017 have been examined by the tax authorities.

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