Audit of financial statements

For auditing and certifying the financial reports of a public company, Lan-Jai has been approved by Securities and Futures Bureau, Financial Supervisory Commission, Executive Yuan.

 Lan-Jai also performs service of the financial auditing in regard to the commercial loan, mainly in the industries, whose capital is more than New Taiwan Dollar thirty million, that must provide the independent auditors report and the audited financial statements to the bank to verify and to file.

Audit corporate income tax returns

In accordance to article No. 102, Income Tax Act, the annual income tax return of a profit-seeking enterprise within a certain scope shall be examined and signed by a generally registered accountant.

In case of business income tax return filed and signed by a legally registered accountant, the profit-seeking enterprise may enjoy the various benefits as follows:

• To increase the extend of the direct expenses incurred in the course of business for social entertainment for which positive evidence of payment has been received may be listed as expenses or losses.
• To compute the amount of provisional tax payment which is based on the operating income incurred for the first six months of the current year under the relevant provisions of the Income Tax Act and applied with the tax rates.
• Cases selected for examination by computerized sampling.
• To act on behalf of clients to communication and deal with the collection authority-in-charge in relating to affairs arising in relation to the compromise of a tax-related case

Taxation cases of administrative remedy and lawsuits

Our accountants may serve as the legal and illegal representative on behalf of the individual or the judicial person in relating to various taxation cases of administrative remedy procedures, to apply for recheck, appeal, administrative lawsuits and other proceedings of the administrative remedy.

Company registration services

• The registration of the company or other profit-seeking business entity.
• The change of business registration, including that of the capital increase, of transfer registration, of others.
• The affairs relating to the temporary suspension or resumption of the business, the termination of registration, and etc.
• The registration of various organizations of juridical person.
• The service regarding other business registration matters.

Cross-boarder investment affairs

Lan-Jai performs services of cross-boarder investment affairs as follows:

• Incorporation and maintenance service of the offshore holding companies in Hong Kong, in Singapore, in British Virgin Island, in the Cayman Islands, in Delaware and in other countries.
• Application for the investments by foreign nationals, overseas Chinese in the Republic of China, as well as outward investments and technical cooperation by ROC enterprises in foreign countries and PRC.
• Incorporation of the companies and the branch offices in Shanghai, Beijing, and other cities over PRC.

Financial Advisory

Lan-Jai provides a broad range of service to clients, including:

• Internal control system.
• Accounting system.
• Due diligence and agreed upon procedures services.
• Application for listing of securities and for trading of stocks on OTC markets and guidelines and assistance for initial Public Offerings.

Other service

• Education and training.
• Special audits.
• Tax planning.
• Consulting and planning for organization structure.
• Due Diligence for merging.