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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2021
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 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Current income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 5,002,954 |  |  | $ | 6,807,882 |  |  | $ | 14,533,570 |  |  | $ | 523,921 |
Income tax on unappropriated earnings |  |  | 19,115 |  |  |  | 680,649 |  |  |  | 3,684,138 |  |  |  | 132,810 |
Changes in estimate for prior years |  |  | (352,579 | ) |  |  | (472,512 | ) |  |  | (129,152 | ) |  |  | (4,656 | )
|  |  | 4,669,490 |  |  |  | 7,016,019 |  |  |  | 18,088,556 |  |  |  | 652,075 |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  |  | 563,512 |  |  |  | 212,338 |  |  |  | (95,906 | ) |  |  | (3,457 | )
Changes in tax rates |  |  | 54,072 |  |  |  | — |  |  |  | 18,337 |  |  |  | 660 |
Changes in estimate for prior years |  |  | (213,758 | ) |  |  | (103,021 | ) |  |  | 16,625 |  |  |  | 600 |
Effect of foreign currency exchange differences |  |  | (62,070 | ) |  |  | (8,438 | ) |  |  | (83,840 | ) |  |  | (3,022 | )
|  |  | 341,756 |  |  |  | 100,879 |  |  |  | (144,784 | ) |  |  | (5,219 | )
Income tax expense recognized in profit or loss |  | $ | 5,011,246 |  |  | $ | 7,116,898 |  |  | $ | 17,943,772 |  |  | $ | 646,856 |
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 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Profit before income tax |  | $ | 23,279,811 |  |  | $ | 35,768,798 |  |  | $ | 80,193,769 |  |  | $ | 2,890,906 |
Income tax expense calculated at the statutory rates |  | $ | 11,802,811 |  |  | $ | 16,907,904 |  |  | $ | 33,697,736 |  |  | $ | 1,214,771 |
Nontaxable expense in determining taxable income |  |  | 459,133 |  |  |  | 316,619 |  |  |  | 357,936 |  |  |  | 12,903 |
Tax-exempt income |  |  | (495,883 | ) |  |  | (387,212 | ) |  |  | (14,578,355 | ) |  |  | (525,536 | )
Additional income tax on unappropriated earnings |  |  | 19,115 |  |  |  | 680,649 |  |  |  | 3,684,138 |  |  |  | 132,810 |
Income tax credits |  |  | (898,198 | ) |  |  | (1,191,387 | ) |  |  | (1,654,821 | ) |  |  | (59,655 | )
The origination and reversal of temporary differences |  |  | (3,594,774 | ) |  |  | (6,033,652 | ) |  |  | 78,544 |  |  |  | 2,831 |
Income tax adjustments on prior years |  |  | (352,579 | ) |  |  | (472,512 | ) |  |  | (112,527 | ) |  |  | (4,056 | )
Unrecognized deferred tax liability for temporary differences associated with investments |  |  | (1,993,561 | ) |  |  | (2,616,917 | ) |  |  | (6,135,120 | ) |  |  | (221,165 | )
Unrecognized loss carryforwards |  |  | — |  |  |  | — |  |  |  | 288,025 |  |  |  | 10,383 |
Realized investment loss on merger of subsidiary |  |  | — |  |  |  | (138,890 | ) |  |  | — |  |  |  | — |
Withholding tax |  |  | 65,182 |  |  |  | 52,296 |  |  |  | 87,175 |  |  |  | 3,143 |
Land value increment tax |  |  | — |  |  |  | — |  |  |  | 117,341 |  |  |  | 4,230 |
Capital gains tax |  |  | — |  |  |  | — |  |  |  | 2,113,700 |  |  |  | 76,197 |
Income tax expense recognized in profit or loss |  | $ | 5,011,246 |  |  | $ | 7,116,898 |  |  | $ | 17,943,772 |  |  | $ | 646,856 |
Summary of Income Tax Recognized Directly in Equity |
| b. | Income tax recognized directly in equity
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related to employee share options |  | $ | 1,404 |  |  | $ | (1,159 | ) |  | $ | (9 | ) |  | $ | (0 | )
Summary of Income Tax Recognized in Other Comprehensive Income |
| c. | Income tax recognized in other comprehensive income
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related to remeasurement of defined benefit plans |  | $ | 74,308 |  |  | $ | 114,559 |  |  | $ | (19,319 | ) |  | $ | (696 | )
Unrealized loss on equity instruments at fair value through other comprehensive income |  |  | (78,124 | ) |  |  | (237,460 | ) |  |  | (160,084 | ) |  |  | (5,771 | )
Income tax recognized in other comprehensive income |  | $ | (3,816 | ) |  | $ | (122,901 | ) |  | $ | (179,403 | ) |  | $ | (6,467 | )
Summary of Current Tax Assets and Liabilities |
| d. | Current tax assets and liabilities
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Current tax assets |  |  |  |  |  |  |  |  |  |  |  |
Tax refund receivable |  | $ | 303,265 |  |  | $ | 207,272 |  |  | $ | 7,472 |
Prepaid income tax |  |  | 399,555 |  |  |  | 334,908 |  |  |  | 12,073 |
|  | $ | 702,820 |  |  | $ | 542,180 |  |  | $ | 19,545 |
Current tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Income tax payable |  | $ | 6,514,502 |  |  | $ | 16,362,350 |  |  | $ | 589,847 |
Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities |
| 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, 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 689,790 |  |  | $ | (119,972 | ) |  | $ | — |  |  | $ | — |  |  | $ | (25,023 | ) |  | $ | 49 |  |  | $ | 544,844 |
Defined benefit obligation |  |  | 1,064,824 |  |  |  | (57,746 | ) |  |  | 74,308 |  |  |  | — |  |  |  | (2,803 | ) |  |  | — |  |  |  | 1,078,583 |
FVTPL financial instruments |  |  | 211,556 |  |  |  | 47,991 |  |  |  | — |  |  |  | — |  |  |  | (40 | ) |  |  | — |  |  |  | 259,507 |
Others |  |  | 1,838,746 |  |  |  | (84,377 | ) |  |  | — |  |  |  | 1,160 |  |  |  | (24,906 | ) |  |  | 14,326 |  |  |  | 1,744,949 |
|  |  | 3,804,916 |  |  |  | (214,104 | ) |  |  | 74,308 |  |  |  | 1,160 |  |  |  | (52,772 | ) |  |  | 14,375 |  |  |  | 3,627,883 |
Loss carry-forward |  |  | 672,275 |  |  |  | (166,128 | ) |  |  | — |  |  |  | — |  |  |  | (12,203 | ) |  |  | 48,837 |  |  |  | 542,781 |
Investment credits |  |  | 631,166 |  |  |  | (86,722 | ) |  |  | — |  |  |  | — |  |  |  | (7,404 | ) |  |  | — |  |  |  | 537,040 |
|  | $ | 5,108,357 |  |  | $ | (466,954 | ) |  | $ | 74,308 |  |  | $ | 1,160 |  |  | $ | (72,379 | ) |  | $ | 63,212 |  |  | $ | 4,707,704 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 5,236,104 |  |  | $ | (39,379 | ) |  | $ | — |  |  | $ | — |  |  | $ | (7,074 | ) |  | $ | 16,966 |  |  | $ | 5,206,617 |
FVTPL financial instruments |  |  | 4,535 |  |  |  | 4,706 |  |  |  | — |  |  |  | — |  |  |  | (49 | ) |  |  | — |  |  |  | 9,192 |
Others |  |  | 566,074 |  |  |  | (90,524 | ) |  |  | 78,124 |  |  |  | (244 | ) |  |  | (3,144 | ) |  |  | 6,142 |  |  |  | 556,428 |
|  | $ | 5,806,713 |  |  | $ | (125,197 | ) |  | $ | 78,124 |  |  | $ | (244 | ) |  | $ | (10,267 | ) |  | $ | 23,108 |  |  | $ | 5,772,237 |
For the year ended December 31, 2020 (retrospectively adjusted) |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 544,844 |  |  | $ | 4,632 |  |  | $ | — |  |  | $ | — |  |  | $ | 12,435 |  |  | $ | 81,773 |  |  | $ | (13,982 | ) |  | $ | 629,702 |
Defined benefit obligation |  |  | 1,078,583 |  |  |  | (36,633 | ) |  |  | 114,559 |  |  |  | — |  |  |  | 1,005 |  |  |  | 212,941 |  |  |  | — |  |  |  | 1,370,455 |
FVTPL financial instruments |  |  | 259,507 |  |  |  | (138,045 | ) |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | 2,085 |  |  |  | (11,281 | ) |  |  | 112,259 |
Others |  |  | 1,744,949 |  |  |  | 679,197 |  |  |  | — |  |  |  | (999 | ) |  |  | (45,169 | ) |  |  | 150,291 |  |  |  | (120,359 | ) |  |  | 2,407,910 |
|  |  | 3,627,883 |  |  |  | 509,151 |  |  |  | 114,559 |  |  |  | (999 | ) |  |  | (31,736 | ) |  |  | 447,090 |  |  |  | (145,622 | ) |  |  | 4,520,326 |
Loss carry-forward |  |  | 542,781 |  |  |  | (44,651 | ) |  |  | — |  |  |  | — |  |  |  | (915 | ) |  |  | 183,045 |  |  |  | (152,594 | ) |  |  | 527,666 |
Investment credits |  |  | 537,040 |  |  |  | (86,100 | ) |  |  | — |  |  |  | — |  |  |  | (21,559 | ) |  |  | — |  |  |  | — |  |  |  | 429,381 |
|  | $ | 4,707,704 |  |  | $ | 378,400 |  |  | $ | 114,559 |  |  | $ | (999 | ) |  | $ | (54,210 | ) |  | $ | 630,135 |  |  | $ | (298,216 | ) |  | $ | 5,477,373 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 5,206,617 |  |  | $ | 427,465 |  |  | $ | — |  |  | $ | — |  |  | $ | (29,248 | ) |  | $ | 375,553 |  |  | $ | — |  |  | $ | 5,980,387 |
FVTPL financial instruments |  |  | 9,192 |  |  |  | (2,942 | ) |  |  | — |  |  |  | — |  |  |  | 67 |  |  |  | — |  |  |  | — |  |  |  | 6,317 |
Others |  |  | 556,428 |  |  |  | 54,755 |  |  |  | 237,460 |  |  |  | 160 |  |  |  | (1,060 | ) |  |  | 287,375 |  |  |  | (795 | ) |  |  | 1,134,323 |
|  | $ | 5,772,237 |  |  | $ | 479,278 |  |  | $ | 237,460 |  |  | $ | 160 |  |  | $ | (30,241 | ) |  | $ | 662,928 |  |  | $ | (795 | ) |  | $ | 7,121,027 |
For the year ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Balance at January 1 (retrospectively adjusted) |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | Recognized in Equity |  |  | Exchange Differences |  |  | Disposal of Subsidiaries |  |  | Balance at December 31 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 629,702 |  |  | $ | (186,443 | ) |  | $ | — |  |  | $ | — |  |  | $ | (7,178 | ) |  | $ | (345,104 | ) |  | $ | 90,977 |
Defined benefit obligation |  |  | 1,370,455 |  |  |  | (115,707 | ) |  |  | (19,319 | ) |  |  | — |  |  |  | (47,276 | ) |  |  | — |  |  |  | 1,188,153 |
FVTPL financial instruments |  |  | 112,259 |  |  |  | 77,593 |  |  |  | — |  |  |  | — |  |  |  | (502 | ) |  |  | — |  |  |  | 189,350 |
Others |  |  | 2,407,910 |  |  |  | 679,492 |  |  |  | — |  |  |  | (7 | ) |  |  | 52,399 |  |  |  | (269,080 | ) |  |  | 2,870,714 |
|  |  | 4,520,326 |  |  |  | 454,935 |  |  |  | (19,319 | ) |  |  | (7 | ) |  |  | (2,557 | ) |  |  | (614,184 | ) |  |  | 4,339,194 |
Loss carry-forward |  |  | 527,666 |  |  |  | 187,981 |  |  |  | — |  |  |  | — |  |  |  | (31,077 | ) |  |  | (45,788 | ) |  |  | 638,782 |
Investment credits |  |  | 429,381 |  |  |  | (15,549 | ) |  |  | — |  |  |  | — |  |  |  | (22,798 | ) |  |  | — |  |  |  | 391,034 |
|  | $ | 5,477,373 |  |  | $ | 627,367 |  |  | $ | (19,319 | ) |  | $ | (7 | ) |  | $ | (56,432 | ) |  | $ | (659,972 | ) |  | $ | 5,369,010 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 5,980,387 |  |  | $ | 165,628 |  |  | $ | — |  |  | $ | — |  |  | $ | (42,437 | ) |  | $ | (186,834 | ) |  | $ | 5,916,744 |
FVTPL financial instruments |  |  | 6,317 |  |  |  | 6,274 |  |  |  | — |  |  |  | — |  |  |  | (11 | ) |  |  | — |  |  |  | 12,580 |
Others |  |  | 1,134,323 |  |  |  | 310,681 |  |  |  | 160,084 |  |  |  | 2 |  |  |  | 69,848 |  |  |  | (14,065 | ) |  |  | 1,660,873 |
|  | $ | 7,121,027 |  |  | $ | 482,583 |  |  | $ | 160,084 |  |  | $ | 2 |  |  | $ | 27,400 |  |  | $ | (200,899 | ) |  | $ | 7,590,197 |
|  | Balance at January 1 (retrospectively adjusted) |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | Recognized in Equity |  |  | Exchange Differences |  |  | 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) |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 22,700 |  |  | $ | (6,721 | ) |  | $ | — |  |  | $ | — |  |  | $ | (259 | ) |  | $ | (12,441 | ) |  | $ | 3,279 |
Defined benefit obligation |  |  | 49,404 |  |  |  | (4,171 | ) |  |  | (696 | ) |  |  | — |  |  |  | (1,704 | ) |  |  | — |  |  |  | 42,833 |
FVTPL financial instruments |  |  | 4,047 |  |  |  | 2,797 |  |  |  | — |  |  |  | — |  |  |  | (18 | ) |  |  | — |  |  |  | 6,826 |
Others |  |  | 86,803 |  |  |  | 24,495 |  |  |  | — |  |  |  | (0 | ) |  |  | 1,889 |  |  |  | (9,700 | ) |  |  | 103,487 |
|  |  | 162,954 |  |  |  | 16,400 |  |  |  | (696 | ) |  |  | (0 | ) |  |  | (92 | ) |  |  | (22,141 | ) |  |  | 156,425 |
Loss carry-forward |  |  | 19,022 |  |  |  | 6,777 |  |  |  | — |  |  |  | — |  |  |  | (1,121 | ) |  |  | (1,651 | ) |  |  | 23,027 |
Investment credits |  |  | 15,479 |  |  |  | (561 | ) |  |  | — |  |  |  | — |  |  |  | (822 | ) |  |  | — |  |  |  | 14,096 |
|  | $ | 197,455 |  |  | $ | 22,616 |  |  | $ | (696 | ) |  | $ | (0 | ) |  | $ | (2,035 | ) |  | $ | (23,792 | ) |  | $ | 193,548 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 215,587 |  |  | $ | 5,971 |  |  | $ | — |  |  | $ | — |  |  | $ | (1,530 | ) |  | $ | (6,735 | ) |  | $ | 213,293 |
FVTPL financial instruments |  |  | 228 |  |  |  | 226 |  |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | 453 |
Others |  |  | 40,891 |  |  |  | 11,200 |  |  |  | 5,771 |  |  |  | 0 |  |  |  | 2,518 |  |  |  | (507 | ) |  |  | 59,873 |
|  | $ | 256,706 |  |  | $ | 17,397 |  |  | $ | 5,771 |  |  | $ | 0 |  |  | $ | 987 |  |  | $ | (7,242 | ) |  | $ | 273,619 |
Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences |
| f. | Items for which no deferred tax assets have been recognized for loss carry-forward, investment credits and deductible temporary differences
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Loss carry-forward |  | $ | 1,497,056 |  |  | $ | 1,340,849 |  |  | $ | 48,336 |
Investment credits |  |  | 49,611 |  |  |  | 44,244 |  |  |  | 1,595 |
Deductible temporary differences |  |  | 377,242 |  |  |  | 241,249 |  |  |  | 8,697 |
|  | $ | 1,923,909 |  |  | $ | 1,626,342 |  |  | $ | 58,628 |
Summary of Unused Loss Carry-forward |
| g. | Information about unused loss carry-forward, unused investment credits, tax-exemption and other tax relief
As of December 31, 2021, the unused loss carry-forward comprised:
Expiry Year |  | NT$ |  |  | US$ |
|  |  |  |  | (Note 4) |
2022 |  | $ | 243,136 |  |  | $ | 8,765 |
2023 |  |  | 192,254 |  |  |  | 6,930 |
2024 |  |  | 171,664 |  |  |  | 6,188 |
2025 |  |  | 185,524 |  |  |  | 6,688 |
2026 and thereafter |  |  | 1,187,051 |  |  |  | 42,792 |
|  | $ | 1,979,629 |  |  | $ | 71,363 |
Summary of Unused Investment Credits | As of December 31, 2021, unused investment credits comprised:
Tax Credit Source |  | Remaining Creditable Amount |  |  | Expiry Year
|  | NT$ |  |  | US$ |  |  |
|  |  |  |  | (Note 4) |  |  |
Purchase of machinery and equipment |  | $ | 370,360 |  |  | $ | 13,351 |  |  | 2026
Others |  |  | 64,918 |  |  |  | 2,340 |  |  | 2026 and thereafter
|  | $ | 435,278 |  |  | $ | 15,691 |  |  |
Summary of Projects were Exempted From Income Tax | As of December 31, 2021, profits attributable to the following expansion project is 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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