{"id":7600,"date":"2024-08-28T11:31:14","date_gmt":"2024-08-28T03:31:14","guid":{"rendered":"https:\/\/esg.gamania.com\/tax-management\/"},"modified":"2026-08-27T17:25:54","modified_gmt":"2026-08-27T09:25:54","slug":"tax-management","status":"publish","type":"page","link":"https:\/\/esg.gamania.com\/en\/tax-management\/","title":{"rendered":"Tax Management"},"content":{"rendered":"\t\t
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Tax Management<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Tax
Manegement<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Gamania Groupdrovea surge in active players through offline signature events and localized operations. With continued cultivation of its digital entertainment landscape, its diversified businesses delivered steady revenue growth. In response to international trends and the increasingly complex landscape of cross-border business and taxation, the Board of Directors of Gamania approved revisions to the “Group Tax Policy.” The policy focuses on compliance with local tax laws and disclosure requirements, enhancement of shareholder value, effective risk management, and fulfillment of corporate responsibilities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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The Principle of Tax Governance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\tAll operations comply with the applicable tax laws and regulations of the jurisdictions in which the Group and its subsidiaries operate, and taxes are paid in accordance with the law.\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\tRelated-party transactions are carefully assessed to ensure the reasonableness and consistency of profit allocation in accordance with the arm's length principle and to prevent the deliberate shifting of profits to low-tax jurisdictions.\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\tTax information is disclosed transparently in accordance with financial reporting standards and annual report disclosure requirements.\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\tTax risks are properly managed when tax decisions are made and implemented.\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\tUpfront tax assessments are conducted to avoid double taxation, reasonably and lawfully reduce tax costs, and create shareholder value.\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\tRelationships of mutual respect are established with tax authorities on the basis of mutual trust and information transparency.\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\tTransactions between affiliated enterprises are conducted in accordance with the arm's length principle and the internationally recognized transfer pricing guidelines issued by the Organisation for Economic Co-operation and Development (OECD).\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\tThe Group does not engage in arrangements undertaken solely for tax avoidance purposes, such as shifting profits to low-tax jurisdictions or tax havens or using multi-tiered organizational structures that lack commercial substance.\t\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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    Financial information<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Unit: NTD millions<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    <\/th>2024<\/th>2025<\/th>\n<\/tr>\n<\/thead>\n
    Operating income<\/td>11,077<\/td>8,867<\/td>\n<\/tr>\n
    Operating gross profit<\/td>3,912<\/td>2,467<\/td>\n<\/tr>\n
    Net profit of current term<\/td>2,068<\/td>(269)<\/td>\n<\/tr>\n
    EPS (NTD)<\/td>11.78<\/td>(1.53)<\/td>\n<\/tr>\n
    Debt ratio (%)<\/td>28.07%<\/td>46.12%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Unit: NTD millions<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Direct economic value generated and distributed<\/th>2025<\/th>\n<\/tr>\n<\/thead>\n
    Direct economic value generated (A)<\/td>a. Net sales<\/td>8,867<\/td>\n<\/tr>\n
    b. Financial investments<\/td>25<\/td>\n<\/tr>\n
    c. Revenue from sale of assets<\/td>0<\/td>\n<\/tr>\n
    Economic value distributed (B)<\/td>a. Operating costs<\/td>6,400<\/td>\n<\/tr>\n
    b. Employee wages and benefits<\/td>1,423<\/td>\n<\/tr>\n
    c. Dividend distribution<\/td>175<\/td>\n<\/tr>\n
    d. Payment of interest<\/td>11<\/td>\n<\/tr>\n
    e. Payments to government<\/td>53<\/td>\n<\/tr>\n
    f. Community investments<\/td>31<\/td>\n<\/tr>\n
    Economic value retained (C)<\/td>-<\/td>799<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \u3010 The Group's tax information \u3011<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Unit: NTD thousand<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    <\/td>2024<\/th>2025<\/th>\n<\/tr>\n<\/thead>\n
    Pre-tax net profit<\/td>2,186,299<\/td>(418,677)<\/td>\n<\/tr>\n
    Book tax amount<\/td>114,624<\/td>(143,355)<\/td>\n<\/tr>\n
    Effective tax rate on book amount (%)<\/td>5.24%<\/td>34.24%<\/td>\n<\/tr>\n
    Income tax payment<\/td>45,678<\/td>52,560<\/td>\n<\/tr>\n
    Effective tax rate on cash (%)<\/td>2.09%<\/td>(12.55%)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t

    Note: The 2024 data were primarily affected by non-recurring tax adjustments arising from gains on the disposal of subsidiaries and asset impairments.<\/p>\n\t\t\t\t

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    \u3010 Tax reporting by each tax jurisdiction \u3011<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Unit: NTD thousand<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Tax jurisdiction<\/th>Major business activities<\/th>Number of employees<\/th>Revenue<\/th>Pre-tax profit<\/th>Income tax payable<\/th>Income tax payment<\/th>\n<\/tr>\n<\/thead>\n
    Taiwan<\/td>Game operations, information software services and sales, game point sales, electronic payments, e-commerce platform, customer service, TB program production, and advertising services<\/td>987<\/td>8,106,011<\/td>(803,388)<\/td>7,994<\/td>45,098<\/td>\n<\/tr>\n
    Hong Kong<\/td>Game operations, information software service and distribution, sales of game points<\/td>20<\/td>1,744,597<\/td>(39,103)<\/td>(17,066)<\/td>0<\/td>\n<\/tr>\n
    China<\/td>31<\/td>432,773<\/td>31,289<\/td>516<\/td>7,462<\/td>\n<\/tr>\n
    Singapore<\/td>0<\/td>38,641<\/td>4,550<\/td>4,745<\/td>0<\/td>\n<\/tr>\n
    Japan<\/td>1<\/td>56,622<\/td>(808)<\/td>0<\/td>0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    TaxManegement Gamania Groupdrovea surge in active players through offline signature events and localized operations. With continued cultivation of its digital entertainment landscape, its diversified businesses delivered steady revenue growth. In response to international trends and the increasingly complex landscape of cross-border business and taxation, the Board of Directors of Gamania approved revisions to the “Group […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":24,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-7600","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/esg.gamania.com\/en\/wp-json\/wp\/v2\/pages\/7600","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esg.gamania.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/esg.gamania.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/esg.gamania.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/esg.gamania.com\/en\/wp-json\/wp\/v2\/comments?post=7600"}],"version-history":[{"count":0,"href":"https:\/\/esg.gamania.com\/en\/wp-json\/wp\/v2\/pages\/7600\/revisions"}],"wp:attachment":[{"href":"https:\/\/esg.gamania.com\/en\/wp-json\/wp\/v2\/media?parent=7600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}