Taiwan's Ministry of Finance has issued a notice explaining that in order to deduct commission expenses, enterprises must provide evidentiary documentation proving that agency services were actually provided. --- Profit-seeking enterprises should provide evidentiary documentation of intermediary facts for commission expenses National Taxation Bureau of the Central Area, Ministry of Finance indicated that commission expenses are what profit-seeking enterprises pay to agents, representatives, or brokers who act on their behalf to introduce or sell products or services. Whether a commission is paid will depend on whether agents, representatives, or brokers actually provide agency services. If agency services are not actually...