Income Tax - Summary of Income Tax Expense (Detail) $ in Millions, $ in Millions |
12 Months Ended | |||
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Dec. 31, 2023
TWD ($)
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Dec. 31, 2023
USD ($)
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Dec. 31, 2022
TWD ($)
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Dec. 31, 2021
TWD ($)
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| Current income tax expense | ||||
| Current tax expense recognized in the current year | $ 156,684.0 | $ 190,022.2 | $ 107,694.4 | |
| Income tax adjustments on prior years | (32,775.5) | (19,413.0) | (14,539.5) | |
| Other income tax adjustments | 244.3 | 206.1 | 152.2 | |
| Current income tax expense | 124,152.8 | 170,815.3 | 93,307.1 | |
| Deferred income tax expense (benefit) | ||||
| The origination and reversal of temporary differences | 3,210.1 | (24,714.5) | (17,530.0) | |
| Investment tax credits | 925.9 | 4,676.7 | (5,621.7) | |
| Deferred income tax benefit | 4,136.0 | (20,037.8) | (23,151.7) | |
| Income tax expense recognized in profit or loss | $ 128,288.8 | $ 4,189.7 | $ 150,777.5 | $ 70,155.4 |
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- Definition Adjustments of tax expense (income) recognised in the period for current tax of prior periods. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Tax benefit arising from previously unrecognised tax gain loss, tax credit or temporary difference of prior period used to reduce deferred tax expense. No definition available.
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