Declaration Sites
A declaration site is a location that issues invoices and reports VAT to the local tax authority. Each legal company can have one or more declaration sites. You set up GUI/VAT declaration sites to provide the system with information about the location for which you submit GUIs to declare VAT. The system uses this information for most GUI/VAT processes and reports.
A company can have multiple declaration sites in different counties or cities in Taiwan. A declaration site can be a legal company or just a branch office or location. Each declaration site is given a unique 8-digit uniform number by the tax authority.
The company can consolidate its tax payable under the head office, or each declaration site can pay separately to its local tax authority. However, even if a declaration site pays tax to its local tax authority, the tax declaration is consolidated and filed by the head office.
You can set up only one head office for a company, but you can set up as many individual declaration sites as necessary. When you use the GUI/VAT Declaration Site program (P75T001) to set up the relationship between the reporting (legal) company and the companies that are declaration sites, you specify whether a declaration site is a headquarters (HQ) or an individual unit (IU). Each declaration company must have one and only one site designated as a headquarters. You set up all other declaration sites for a declaration company as an individual unit.
You must provide information such as the type and frequency of the declarations. You must also indicate whether the system creates GUIs during the creation of invoices, vouchers, sales orders, and journal entries for the declaring company.
You limit who can work with GUIs for a declaration site by setting up authorization codes and associating the codes to users and declaration sites. You use the GUI/VAT User/Declaration Site Mapping program (P75T010) to associate users to declaration sites.
This process flow shows a one-to-one relationship between companies and declaration sites.
This graphic shows a one-to-many relationship between a company and declaration sites.
