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Income tax expense | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Income tax expense |
33. | Income tax expense
| a) | Income tax expense
| (a) | Components of income tax expense:
|  | Year ended December 31, |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Current income tax: |  |  |  |  |  |  |  |  |  |  |  |
Current income tax on profits for the period |  |  | 408,788 |  |  |  | 636,876 |  |  |  | 1,109,752 |
Income tax on unappropriated retained earnings |  |  | 74,540 |  |  |  | 105,665 |  |  |  | 227,467 |
Prior year income tax overestimation |  |  | (5,016 | ) |  |  | (133,923 | ) |  |  | (184,284 | )
Total current income tax |  |  | 478,312 |  |  |  | 608,618 |  |  |  | 1,152,935 |
Deferred income tax: |  |  |  |  |  |  |  |  |  |  |  |
Relating to origination and reversal of temporary differences |  |  | 35,367 |  |  |  | (14,237 | ) |  |  | (54,617 | )
Income tax expense |  |  | 513,679 |  |  |  | 594,381 |  |  |  | 1,098,318 |
| (b) | The income tax (charge)/credit relating to components of other comprehensive income are as follows:
|  | Year ended December 31, |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Unrealized (loss) gain on valuation of financial assets at fair value through other comprehensive income |  |  | (7,016 | ) |  |  | 34,794 |  |  |  | 30,459 |
Remeasurement of defined benefit obligations |  |  | 4,183 |  |  |  | (10,398 | ) |  |  | (2,999 | )
|  |  | (2,833 | ) |  |  | 24,396 |  |  |  | 27,460 |
| b) | Reconciliation of income tax expense and the accounting profit:
|  | Year ended December 31, |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Tax calculated based on profit before tax and statutory tax rate |  |  | 606,917 |  |  |  | 595,258 |  |  |  | 1,207,605 |
Effects from adjustments based on regulation |  |  | (162,924 | ) |  |  | 26,974 |  |  |  | (152,618 | )
Temporary difference not recognized as deferred tax assets |  |  | (608 | ) |  |  | (4 | ) |  |  | — |
Prior year income tax overestimation |  |  | (5,016 | ) |  |  | (133,923 | ) |  |  | (184,284 | )
Income tax on unappropriated retained earnings |  |  | 74,540 |  |  |  | 105,665 |  |  |  | 227,467 |
Effect of different tax rates in countries in which the Group operates |  |  | 770 |  |  |  | 411 |  |  |  | 148 |
Income tax expense |  |  | 513,679 |  |  |  | 594,381 |  |  |  | 1,098,318 |
| c) | The amounts of deferred tax assets or liabilities resulting from temporary differences and investment tax credits are as follows:
|  | 2019 |
|  | January 1 |  |  | Recognized in profit or loss |  |  | Recognized in other comprehensive income |  |  | December 31 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss on inventories |  |  | 7,232 |  |  |  | 5,468 |  |  |  | — |  |  |  | 12,700 |
Property, plant and equipment |  |  | 64,183 |  |  |  | (25,515 | ) |  |  | — |  |  |  | 38,668 |
Provisions |  |  | 12,396 |  |  |  | (6,796 | ) |  |  | — |  |  |  | 5,600 |
Deferred revenue |  |  | 34,156 |  |  |  | (6,506 | ) |  |  | — |  |  |  | 27,650 |
Net defined benefit liability |  |  | 100,743 |  |  |  | (3,948 | ) |  |  | (4,183 | ) |  |  | 92,612 |
Unrealized exchange losses |  |  | 3,575 |  |  |  | 13,721 |  |  |  | — |  |  |  | 17,296 |
Investment tax credit |  |  | 4,420 |  |  |  | (4,420 | ) |  |  | — |  |  |  | — |
Others |  |  | 11 |  |  |  | 15 |  |  |  | — |  |  |  | 26 |
Total |  |  | 226,716 |  |  |  | (27,981 | ) |  |  | (4,183 | ) |  |  | 194,552 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | (281,594 | ) |  |  | (7,386 | ) |  |  | — |  |  |  | (288,980 | )
Financial assets at fair value through other comprehensive income |  |  | (27,165 | ) |  |  | — |  |  |  | 7,016 |  |  |  | (20,149 | )
Total |  |  | (308,759 | ) |  |  | (7,386 | ) |  |  | 7,016 |  |  |  | (309,129 | )
Information presented on statements of financial position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets |  |  | 226,716 |  |  |  |  |  |  |  |  |  |  |  | 194,552 |
Deferred tax liabilities |  |  | (308,759 | ) |  |  |  |  |  |  |  |  |  |  | (309,129 | )
|  | 2020 |
|  | January 1 |  |  | Recognized in profit or loss |  |  | Recognized in other comprehensive income |  |  | December 31 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss on inventories |  |  | 12,700 |  |  |  | 3,263 |  |  |  | — |  |  |  | 15,963 |
Property, plant and equipment |  |  | 38,668 |  |  |  | (2,267 | ) |  |  | — |  |  |  | 36,401 |
Provisions |  |  | 5,600 |  |  |  | (2,922 | ) |  |  | — |  |  |  | 2,678 |
Deferred revenue |  |  | 27,650 |  |  |  | (6,506 | ) |  |  | — |  |  |  | 21,144 |
Net defined benefit liability |  |  | 92,612 |  |  |  | (4,089 | ) |  |  | 10,398 |  |  |  | 98,921 |
Unrealized exchange losses |  |  | 17,296 |  |  |  | (7,381 | ) |  |  | — |  |  |  | 9,915 |
Others |  |  | 26 |  |  |  | 643 |  |  |  | — |  |  |  | 669 |
Total |  |  | 194,552 |  |  |  | (19,259 | ) |  |  | 10,398 |  |  |  | 185,691 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | (288,980 | ) |  |  | 33,496 |  |  |  | — |  |  |  | (255,484 | )
Financial assets at fair value through other comprehensive income |  |  | (20,149 | ) |  |  | — |  |  |  | (34,794 | ) |  |  | (54,943 | )
Total |  |  | (309,129 | ) |  |  | 33,496 |  |  |  | (34,794 | ) |  |  | (310,427 | )
Information presented on statements of financial position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets |  |  | 194,552 |  |  |  |  |  |  |  |  |  |  |  | 185,691 |
Deferred tax liabilities |  |  | (309,129 | ) |  |  |  |  |  |  |  |  |  |  | (310,427 | )
|  | 2021 |
|  | January 1 |  |  | Recognized in profit or loss |  |  | Recognized in other comprehensive income |  |  | December 31 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss on inventories |  |  | 15,963 |  |  |  | 8,354 |  |  |  | — |  |  |  | 24,317 |
Property, plant and equipment |  |  | 36,401 |  |  |  | 235 |  |  |  | — |  |  |  | 36,636 |
Provisions |  |  | 2,678 |  |  |  | 171 |  |  |  | — |  |  |  | 2,849 |
Deferred revenue |  |  | 21,144 |  |  |  | (6,506 | ) |  |  | — |  |  |  | 14,638 |
Net defined benefit liability |  |  | 98,921 |  |  |  | (4,672 | ) |  |  | 2,999 |  |  |  | 97,248 |
Unrealized exchange losses |  |  | 9,915 |  |  |  | (7,754 | ) |  |  | — |  |  |  | 2,161 |
Others |  |  | 669 |  |  |  | 2,080 |  |  |  | — |  |  |  | 2,749 |
Total |  |  | 185,691 |  |  |  | (8,092 | ) |  |  | 2,999 |  |  |  | 180,598 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | (255,484 | ) |  |  | 62,797 |  |  |  | — |  |  |  | (192,687 | )
Financial assets at fair value through other comprehensive income |  |  | (54,943 | ) |  |  | — |  |  |  | (30,459 | ) |  |  | (85,402 | )
Others |  |  | — |  |  |  | (88 | ) |  |  | — |  |  |  | (88 | )
Total |  |  | (310,427 | ) |  |  | 62,709 |  |  |  | (30,459 | ) |  |  | (278,177 | )
Information presented on statements of financial position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets |  |  | 185,691 |  |  |  |  |  |  |  |  |  |  |  | 180,598 |
Deferred tax liabilities |  |  | (310,427 | ) |  |  |  |  |  |  |  |  |  |  | (278,177 | )
| d) | The amounts of deductible temporary difference that are not recognized as deferred tax assets are as follows:
|  | December 31, 2020 |  |  | December 31, 2021 |
|  | NT$000 |  |  | NT$000 |
Deductible temporary differences |  |  | 946,236 |  |  |  | 371,133 |
| e) | The Company has not recognized taxable temporary differences associated with investments as deferred tax liabilities. As of December 31, 2020 and 2021, the amounts of temporary differences not recognized as deferred tax liability were NT$45,005 thousand and NT$609,709 thousand, respectively.
| f) | The Company’s income tax returns through 2019 have been assessed and approved by the Tax Authority.
| g) | On October 31, 2016, the Company merged with its former parent company, ChipMOS TECHNOLOGIES (Bermuda) LTD. And as a result, the Company recognized its own shares originally held by former parent company as treasury stock. Subsequently, the Company deducted unappropriated retained earnings by NT$5,052,343 thousand to reflect the loss due from the cancellation of treasury stock. In January 2017, the Company has filed an application to the National Taxation Bureau of the Northern Area, Ministry of Finance to apply the accumulated deficit amount, as a deduction in the calculation of years 2015 and 2016 additional 10% tax on unappropriated retained earnings. In April and June 2020, the Company received the Notice for Assessment of Tax for the years 2015 and 2016 from the National Taxation Bureau of the Northern Area, Ministry of Finance, and the tax refund amounted to NT$138,941 thousand was received in year 2020.

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2021-03-24 + Details
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