A:

If a company has surplus earnings for the current year but has not distributed them in full or has only partially distributed them before the end of the following year, the undistributed portion shall be subject to a 5% undistributed earnings tax. In the case that the entire surplus is used to offset accumulated losses from previous years, no tax will be levied.

A:

The deadline of undistributed earning tax is 31st May of following year.

A:

No, the undistributed earning tax will be levied only 1 time.

A:

No, the undistributed earning tax does not apply to a Taiwan branch.