Field notes
Preparing Ledgers Before Corporate Filing Season in Taiwan
Filing season pressure arrives earlier than most owners expect. Tax advisers need clean bank reconciliations, support for temporary accounts, and a clear story for any intercompany balances between related service entities.
We recommend locking ordinary posting two to three weeks before documents leave the office. Use that window to clear suspense, confirm payroll control accounts, and document any manual journals that correct prior-period mistakes.
If you operate more than one legal entity in Taiwan, list intercompany charges—management fees, shared office costs, staff secondments—and confirm both sides of each entry. Unmatched intercompany balances are among the first questions preparers raise.
A short pre-filing reconciliation audit is often cheaper than answering fragmented document requests while the filing deadline approaches.