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Income Tax (Tables)

12 Months Ended

Dec. 31, 2020

Text block [abstract]

Summary of Major Components of Income Tax Expense

The major components of income tax were as follows:

		For the Year Ended December 31
		2018				2019				2020
		NT$				NT$				NT$				US$ (Note 4)
Current income tax
In respect of the current year		$	5,207,309			$	5,002,954			$	6,807,882			$	242,446
Income tax on unappropriated earnings			(1,022,560	)			19,115				680,649				24,240
Changes in estimate for prior years			(103,822	)			(352,579	)			(472,512	)			(16,827	)
			4,080,927				4,669,490				7,016,019				249,859

(Continued)

		For the Year Ended December 31
		2018				2019				2020
		NT$				NT$				NT$				US$ (Note 4)
Deferred income tax
In respect of the current year		$	(227,327	)		$	563,512			$	212,338			$	7,562
Effect of tax rate changes			657,346				54,072				-				-
Changes in estimate for prior years			5,696				(213,758	)			(103,021	)			(3,669	)
Effect of foreign currency exchange differences			(3,273	)			(62,070	)			(8,438	)			(301	)
			432,442				341,756				100,879				3,592
Income tax expense recognized in profit or loss		$	4,513,369			$	5,011,246			$	7,116,898			$	253,451

(Concluded)

Summary of Reconciliation of Income Tax Expense

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
		2018				2019				2020
		NT$				NT$				NT$				US$ (Note 4)
Profit before income tax		$	31,937,678			$	23,279,811			$	35,768,798			$	1,273,817
Income tax expense calculated at the statutory rates		$	13,540,599			$	11,802,811			$	16,907,904			$	602,133
Nontaxable expense in determining taxable income			353,019				459,133				316,619				11,276
Tax-exempt income			(2,515,453	)			(495,883	)			(387,212	)			(13,790	)
Additional income tax on unappropriated earnings			(1,022,560	)			19,115				680,649				24,240
Loss carry-forward and income tax credits currently used			(971,124	)			(898,198	)			(1,191,387	)			(42,428	)
Remeasurement of deferred income tax assets, net			(4,776,271	)			(5,588,335	)			(8,650,569	)			(308,069	)
Changes in estimate for prior periods			(103,822	)			(352,579	)			(472,512	)			(16,827	)
Unrecognized deductible temporary differences			-				-				(138,890	)			(4,946	)
Withholding tax			8,981				65,182				52,296				1,862
Income tax expense recognized in profit or loss		$	4,513,369			$	5,011,246			$	7,116,898			$	253,451

Summary of Income Tax Recognized Directly in Equity

b. Income tax recognized directly in equity

		For the Year Ended December 31
		2018				2019				2020
		NT$				NT$				NT$				US$ (Note 4)
Deferred income tax
Related to employee share options		$	(1,099	)		$	1,404			$	(1,159	)		$	(41	)

Summary of Income Tax Recognized in Other Comprehensive Income

c. Income tax recognized in other comprehensive income

		For the Year Ended December 31
		2018				2019				2020
		NT$				NT$				NT$				US$ (Note 4)
Deferred income tax
Related to remeasurement of defined benefit plans		$	55,346			$	74,308			$	114,559			$	4,080
Unrealized loss on equity instruments at fair value through other comprehensive income			-				(78,124	)			(237,460	)			(8,457	)
Effect of tax rate changes			70,755				-				-				-
Income tax recognized in other comprehensive income		$	126,101			$	(3,816	)		$	(122,901	)		$	(4,377	)

Summary of Current Tax Assets and Liabilities

d. Current tax assets and liabilities

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)
Current tax assets
Tax refund receivable		$	90,569			$	303,265			$	10,800
Prepaid income tax			462,523				399,555				14,229
		$	553,092			$	702,820			$	25,029
Current tax liabilities
Income tax payable		$	4,858,578			$	6,514,502			$	231,998

Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities

The movements of deferred tax assets and deferred tax liabilities were as follows:

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	)			(2,144,354	)
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	)

For the year ended December 31, 2020

		Balance at January 1				Recognized in Profit or Loss				Recognized   in Other Comprehensive Income				Recognized   in Equity				Exchange Differences				Acquisitions through Business Combinations				Disposal of Subsidiaries				Balance at December 31
		NT$				NT$				NT$				NT$				NT$				NT$				NT$				NT$
Deferred tax assets (liabilities)
Temporary differences
Property, plant and equipment		$	(4,661,773	)		$	(422,833	)		$	-			$	-			$	43,364			$	21,875			$	(13,982	)		$	(5,033,349	)
Defined benefit obligation			1,078,583				(36,633	)			114,559				-				1,005				212,941				-				1,370,455
FVTPL financial instruments			250,315				(135,103	)			-				-				(74	)			2,085				(11,281	)			105,942
Others			1,188,521				624,442				(237,460	)			(1,159	)			(42,771	)			114,036				(119,564	)			1,526,045
			(2,144,354	)			29,873				(122,901	)			(1,159	)			1,524				350,937				(144,827	)			(2,030,907	)
Loss carry-forward			542,781				(44,651	)			-				-				(915	)			183,045				(152,594	)			527,666
Investment credits			537,040				(86,100	)			-				-				(21,559	)			-				-				429,381
		$	(1,064,533	)		$	(100,878	)		$	(122,901	)		$	(1,159	)		$	(20,950	)		$	533,982			$	(297,421	)		$	(1,073,860	)

		Balance at January 1				Recognized in Profit or Loss				Recognized in Other Comprehensive Income				Recognized in Equity				Exchange Differences				Acquisitions through Business Combinations				Disposal of Subsidiaries				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		$	(166,018	)		$	(15,058	)		$	-			$	-			$	1,544			$	779			$	(498	)		$	(179,251	)
Defined benefit obligation			38,411				(1,305	)			4,080				-				36				7,583				-				48,805
FVTPL financial instruments			8,914				(4,811	)			-				-				(3	)			74				(402	)			3,772
Others			42,328				22,238				(8,457	)			(41	)			(1,523	)			4,061				(4,258	)			54,348
			(76,365	)			1,064				(4,377	)			(41	)			54				12,497				(5,158	)			(72,326	)
Loss carry-forward			19,330				(1,590	)			-				-				(33	)			6,519				(5,434	)			18,792
Investment credits			19,125				(3,066	)			-				-				(768	)			-				-				15,291
		$	(37,910	)		$	(3,592	)		$	(4,377	)		$	(41	)		$	(747	)		$	19,016			$	(10,592	)		$	(38,243	)

Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)
Loss carry-forward		$	966,783			$	1,497,056			$	53,314
Investment credits			51,217				49,611				1,767
Deductible temporary differences			446,754				377,242				13,434
		$	1,464,754			$	1,923,909			$	68,515

Summary of Unused Loss Carry-forward

As of December 31, 2020, the unused loss carry-forward comprised of:

Expiry Year		NT$				US$
						(Note 4)
2021		$	79,849			$	2,844
2022			140,029				4,987
2023			192,607				6,859
2024			172,337				6,137
2025 and thereafter			1,439,900				51,279
		$	2,024,722			$	72,106

Summary of Unused Investment Credits

As of December 31, 2020, unused investment credits comprised of:

Tax Credit Source		Remaining Creditable Amount								Expiry Year
		NT$				US$
						(Note 4)
Purchase of machinery and equipment		$	405,188			$	14,430			2027
Others			73,804				2,628			2026 and thereafter
		$	478,992			$	17,058

Summary of Projects were Exempted From Income Tax

As of December 31, 2020, profits attributable to the following expansion projects were exempted from income tax for a 5-year period:

		Tax-exemption Period
Construction and expansion of ASE Test Inc. in 2009		2018.01-2022.12

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