Type II Telecommunications Enterprise Permit Fee Schedule Article 5

Law:: Type II Telecommunications Enterprise Permit Fee Schedule
Chinese:: 第二類電信事業許可費收費標準第5條

When paying permit fees in accordance with Article 2, paragraph 1, enterprises shall establish an accounting title under the appropriate service category in their accounts, and provide a financial statement checked and signed by a certified accountant at time of payment for verification purposes.On the financial statements referred to in the previous paragraph, income from Type II telecommunications enterprise services and non-Type II telecommunications enterprise services shall be listed separately; Type II telecommunications enterprise income shall be itemized by fee category.Where income from Type II telecommunications enterprise services and non-Type II telecommunications enterprise services are not listed separately on financial statements, permit fees shall be calculated as a percentage of total revenues in accordance with Article 2, paragraph 1.When paying permit fees in accordance with Paragraph 1, enterprises shall submit the following documentation for review before June 30 each year:1. Type II Telecommunications Enterprise Permit Fee Payment Form2. Financial report and verification report examined and signed by certified accountant

中文原文第二類電信事業許可費收費標準第5條

依第二條第一項規定繳交許可費者，應按其營業項目設置會計科目，並於繳交許可費時，提供經會計師查核簽證之財務報表以供查核。
前項財務報表之收入項目應分離第二類電信事業業務部分及非第二類電信事業業務部分，其第二類電信事業業務應依不同收費基準加以分類。
未依前項規定將財務報表之營業收入分離者，以其全部營業額依第二條第一項按營業額百分比收費基準計收其許可費。
依第一項規定繳交許可費者，應於每年六月三十日前，檢送下列報表供查核：
一、第二類電信事業許可費繳納申報書。
二、經會計師查核簽證之財務報表及查核報告書。

English translation for reference only; the Chinese text prevails. Not legal advice.