Five document gaps that stall Taichung SMEs each filing week

During pre-filing document sorts, the same five gaps appear again and again:

1. Cash sales without a till summary — especially for shops that still mix POS and handwritten slips.
2. Purchase invoices dated in the period but received late — sitting in a manager’s email, not the books.
3. Credit notes issued after month-end that should adjust the prior or current return depending on timing.
4. Withholding certificates for freelancers paid near period close.
5. Fixed-asset invoices coded as expenses until someone notices the capitalisation rule.

None of these require exotic tax theory. They require a named owner and a deadline two weeks before filing day. Put the owner’s initials on the missing-document list; unsigned lists tend to float.

If your packet is thin on paper but heavy on chat screenshots, start the sort earlier. Screenshots are evidence of conversation, not of amounts.