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Tax Policy and Management Guidelines

Quanta Computer Tax Policy and Management Guidelines

Quanta Computer Inc. (hereinafter referred to as “the Company”) has established this Tax Policy and Management Guidelines (“this Policy”) to strengthen regulatory compliance, promote sustainable business operations, enhance shareholder value, and fulfill the Company’s corporate social responsibility.
This Policy aims to ensure that all employees of the Company and its subsidiaries comply with applicable tax regulations and serve as a framework for responsible and compliant tax practices.

Tax Policy

• Regulatory Compliance and Accurate Reporting
  The Company is committed to complying with the tax laws and legislative intent of all jurisdictions where it operates. It ensures accurate tax filings within statutory deadlines and timely payment of taxes, supported by robust tax oversight and governance mechanisms.
• Substance Over Form and Ethical Business Conduct
  All business activities must be conducted with integrity and legitimate commercial purposes. The Company commits not to adopting artificial or non-substantive tax structures to avoid tax liabilities.
• Related-Party Transactions and Transfer Pricing Compliance
  All intercompany transactions must follow the arm’s length principle, and related transfer pricing documentation shall be prepared in accordance with OECD Transfer Pricing Guidelines and the requirements of relevant tax jurisdictions. The Company will not shift profits for the purpose of tax avoidance and will not use tax havens to evade taxes.
• Transparency in Tax Disclosure
  Tax-related disclosures and financial statements shall comply with applicable accounting and tax standards and legal requirements, ensuring that tax information is transparent, accurate, consistent, and publicly available.
• Capacity Building and Professional Development
  The Company is committed to developing and enhancing the professional competence of its tax personnel, enabling them to stay informed of regulatory changes, assess potential impacts, and formulate responsive strategies and action plans in a timely manner.
• Engagement with Tax Authorities
  The Company seeks to maintain constructive, respectful, and transparent communication with tax authorities, proactively engaging in dialogue and clarifying tax issues, when necessary, to maintain a trust-based and stable relationship.
• Tax Risk Identification and Management
  The Company closely monitors changes in tax regulations and emerging contentious issues, conducts prudent risk assessments, and adopts appropriate management measures to mitigate overall tax risks.