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Free Practice Questions for Taiwan Certified Bookkeeper Examination

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Key Facts: Taiwan Certified Bookkeeper Examination Exam

5 subjects

Chinese essay plus four core professional subjects.

MOEX Bookkeeper Examination Rules, Article 6

60 points

Minimum weighted total score required to pass.

MOEX Bookkeeper Examination Rules, Article 9

NTD 2,000

Standard examination registration fee.

MOEX Examination Handbook

Independent English-language MCQ study for Taiwan's Certified Bookkeeper Examination, covering its four professional subjects. Passing the examination is one step toward practice; certification and registration requirements remain separate.

Sample Taiwan Certified Bookkeeper Examination Practice Questions

Try these sample questions to review concepts for the Taiwan Certified Bookkeeper Examination exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Taiwan's Value-Added and Non-Value-Added Business Tax Act, what is the statutory standard business tax rate for general business entities calculating tax by the general formula?
A.5%
B.7%
C.10%
D.3%
Explanation: Article 10 of Taiwan's Value-Added and Non-Value-Added Business Tax Act sets a statutory rate range of 5% to 10%. The Executive Yuan's currently prescribed general rate is 5%, so the statutory ceiling is not the rate used in an ordinary VAT calculation.
2Which of the following input VAT items is NOT eligible for deduction from output tax under Article 19 of the Business Tax Act?
A.VAT paid on raw materials purchased for manufacturing export goods
B.VAT paid on machinery and production equipment used in operations
C.VAT paid on goods or services purchased for passenger cars for personal use by executives
D.VAT paid on office utility bills incurred by the business entity
Explanation: Article 19, Paragraph 1, Subparagraph 5 excludes input tax on small passenger cars for personal use from deduction. A business purchase does not become creditable merely because an executive uses it in connection with work.
3A business entity in Taiwan had domestic taxable sales of NTD 4,000,000 (exclusive of VAT) and eligible purchase input costs of NTD 2,500,000 (exclusive of VAT) during a bimonthly tax period. What is its payable business tax for the period?
A.NTD 75,000
B.NTD 200,000
C.NTD 125,000
D.NTD 150,000
Explanation: Output tax = NTD 4,000,000 * 5% = NTD 200,000. Input tax = NTD 2,500,000 * 5% = NTD 125,000. Tax payable = Output tax - Input tax = NTD 200,000 - NTD 125,000 = NTD 75,000.
4Under Article 35 of the Business Tax Act, by which day must a business entity file its bimonthly return and pay business tax for sales in the preceding two months?
A.By the 15th day of the following month
B.By the 10th day of the following month
C.By the end of the following month
D.By the 20th day of the following month
Explanation: For the ordinary filing cycle in Article 35, a business entity files every two months and pays by the 15th day of the following period. Having no sales does not remove that filing obligation; separate rules govern approved monthly filings and special business tax regimes.
5Under the Tax Collection Act of Taiwan, what is the general assessment period when a taxpayer files on time and has not intentionally evaded tax by fraud or other improper means?
A.5 years
B.7 years
C.3 years
D.10 years
Explanation: Articles 21 and 22 of the Tax Collection Act give a five-year assessment period for a timely return without tax evasion by fraud or other improper means, starting on the filing date. Failure to file or fraudulent evasion generally triggers the seven-year assessment rule instead.
6According to the Tax Collection Act, if a taxpayer fails to pay tax within the prescribed period, how is the surcharge for belated payment (delinquent fee) calculated?
A.1% for every 3 days of delay, capped at 10%
B.1% for every 2 days of delay, capped at 15%
C.2% for every 5 days of delay, capped at 20%
D.0.5% per day of delay without a cap
Explanation: Article 20 imposes a late-payment surcharge of 1% for every three days of delay after the payment deadline, up to 10%. This surcharge is distinct from interest and any penalty for an underlying reporting violation.
7Under Taiwan's Income Tax Act, what is the general flat statutory income tax rate for profit-seeking enterprises (corporate income tax)?
A.20%
B.17%
C.25%
D.15%
Explanation: Income Tax Act Article 5 sets the ordinary rate at 20% of all taxable income once the NTD 120,000 exemption threshold is exceeded. Near that threshold, tax is capped at half the amount by which taxable income exceeds NTD 120,000.
8A domestic company reports undistributed earnings for tax year 2024 in the applicable subsequent return. What additional tax rate applies to taxable undistributed earnings under Article 66-9 of the Income Tax Act?
A.5%
B.10%
C.15%
D.2%
Explanation: Article 66-9 prescribes an additional 5% tax on undistributed earnings from tax year 2018 onward. The statutory undistributed-earnings base requires adjustments and is not automatically the unadjusted retained-earnings balance in the financial statements.
9Under the Estate and Gift Tax Act of Taiwan, what is the annual tax-free gift exemption per donor (effective since 2022)?
A.NTD 2,440,000
B.NTD 2,200,000
C.NTD 1,110,000
D.NTD 3,000,000
Explanation: The annual gift tax exemption is NTD 2,440,000 per donor, effective from 2022 and still applicable in 2026. Gifts to different recipients share that donor's annual exemption rather than each receiving a separate allowance.
10A father gifts NTD 5,440,000 in cash to his son in March 2026 and makes no other gifts that year. The annual exemption is NTD 2,440,000, and the resulting taxable gift falls in the 10% bracket. How much gift tax is payable?
A.NTD 300,000
B.NTD 544,000
C.NTD 244,000
D.NTD 324,000
Explanation: Total gift = NTD 5,440,000. Annual exemption = NTD 2,440,000. Net taxable gift = NTD 5,440,000 - NTD 2,440,000 = NTD 3,000,000. Gift tax = NTD 3,000,000 * 10% = NTD 300,000.

About the Taiwan Certified Bookkeeper Examination Exam

Independent practice by OpenExamPrep for 專門職業及技術人員普通考試記帳士考試. The official MOEX examination is conducted in Traditional Chinese with mixed written and multiple-choice formats. This English-language MCQ study adaptation provides independent practice on essential statutory accounting, tax law, and tax filing concepts. It is not an official translation or format simulation, and cannot replace written tax return computation or Chinese language study.

Exam sponsor: Ministry of Examination (考選部 / MOEX). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

2026 November 14: 國文 (2 h, composition), 會計學概要 (2 h, mixed), 記帳相關法規概要 (1 h, MCQ). November 15: 稅務相關法規概要 (1 h, MCQ), 租稅申報實務 (1.5 h, written problems).

Time Limit

7.5 examination hours over 2 days, excluding breaks.

Passing Score

Overall weighted score of 60/100 (Chinese 10%, 4 professional subjects 90% average), with no individual subject scoring 0 and professional subject average not below 50.

Exam / Certification Fees

NTD 2,000 standard registration fee.

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

25 study questions; 25% of professional component (22.5% overall)

Tax Laws and Regulations (稅務相關法規概要)

Income Tax Act, Value-Added and Non-Value-Added Business Tax Act, Tax Collection Act, and Estate and Gift Tax Act.

25 study questions; 25% of professional component (22.5% overall)

Tax Filing Practice (租稅申報實務)

Practical computations of profit-seeking enterprise income tax, individual income tax, business tax returns, withholding, and penalty assessments.

25 study questions; 25% of professional component (22.5% overall)

Accounting Principles (會計學概要)

Financial accounting principles under Taiwan Enterprise Accounting Standards (EAS), financial statements, assets, liabilities, equity, and cash flows.

25 study questions; 25% of professional component (22.5% overall)

Bookkeeping Laws and Regulations & Ethics (記帳相關法規概要)

Commercial accounting, bookkeeper duties and ethics, company registration, and administrative dispositions. Chinese composition, the remaining 10% of the official examination, is outside this bank.

Preparing for the Taiwan Certified Bookkeeper Examination Exam

What You Need to Know

  • Passing score: Overall weighted score of 60/100 (Chinese 10%, 4 professional subjects 90% average), with no individual subject scoring 0 and professional subject average not below 50.
  • Assessment: 2026 November 14: 國文 (2 h, composition), 會計學概要 (2 h, mixed), 記帳相關法規概要 (1 h, MCQ). November 15: 稅務相關法規概要 (1 h, MCQ), 租稅申報實務 (1.5 h, written problems).
  • Time limit: 7.5 examination hours over 2 days, excluding breaks.
  • Exam / certification fees: NTD 2,000 standard registration fee. Official sources

Using Our Practice Resources

  • Work through all 100 available questions
  • Review every answer and explanation
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Taiwan Certified Bookkeeper Examination: Suggested Study Strategy

1Master the difference between financial accounting under Enterprise Accounting Standards (EAS) and tax accounting rules under the Assessment Rules for Profit-Seeking Enterprise Income Tax.
2Review statutory deadlines, withholding rates, and penalty thresholds in the Tax Collection Act, Business Tax Act, and Income Tax Act.
3Practice multi-step computations for business tax (output tax minus input tax with non-deductible items) and corporate income tax deductions.
4Thoroughly memorize provisions of the Commercial Accounting Act regarding accounting vouchers, bookkeeping records, and legal responsibilities of bookkeepers.

Frequently Asked Questions

What is the passing standard for the Taiwan Bookkeeper Exam?

Under Article 9 of the examination rules, candidates must achieve a weighted total score of 60 out of 100. Chinese counts for 10%, and the average of the four professional subjects counts for 90%. Candidates fail if any subject receives a score of 0 or if the professional subject average is below 50.

What format does the official examination use?

The official examination includes five papers: multiple-choice Tax Laws and Bookkeeping Laws, mixed Accounting, written Tax Filing Practice and Chinese composition. The published scheme does not require a separate oral, practical or assignment component. This MCQ bank cannot replace written tax calculations or composition practice.

What language is the official examination conducted in?

The official examination is conducted entirely in Traditional Chinese. This English-language question bank is an independent study adaptation by OpenExamPrep designed for conceptual review, not an official test translation.

What are the eligibility requirements?

Article 4 provides a recognized senior high/vocational graduation route, a qualifying junior civil-service examination plus four years of related experience route, and a prescribed qualifying-examination route. Foreign applicants must also satisfy Article 10; consult the official rules and handbook for the required evidence.