Tax Policy

ASUSTEK (UK) LIMITED (“ACUK”) acts as one of ASUSTek Computer Inc.’s (“ASUS”) subsidiaries who performs marketing support activities for ASUS Group in the UK.

ASUS UK Tax Strategy Statement

ASUS Group has a tax strategy which is focused on the following areas:

• Integrity in compliance
• Consistency and transparency with our reporting to HMRC
• Observation of all applicable laws, rules and regulations and disclosure requirements
• Ensure all decisions are taken at the appropriate management level and is supported and documented
• Undertake discussions with tax authorities, to quantify in areas of uncertainty

This Statement is made on behalf of ACUK pursuant to section 10 of the Act and sets out to fulfil ACUK’s duty to publish ASUS’s tax strategy in the UK. Consistent with ASUS’s Code of Conduct, our approach to the UK tax is to manage and report in a manner which provides compliance across all taxes, consistently complies with related legal and regulatory requirements, meets our internal control requirements and supports our business and commercial strategy

We actively seek to identify tax risks with the aim of evaluating and managing such risks. We account for our tax risks in accordance with applicable accounting standards and have controls in place over our tax reporting processes. We pay close attention to the establishment and development of regulations that have potential influence on ASUS, tracks and evaluates on regulations, and establishes the compliance mechanism of policies and regulations, assisting each department to conform to and implement relevant regulations.

Our tax planning aims to support the commercial needs of our businesses by seeking to conduct ASUS’s business in a tax efficient manner. We arrange transactions between ASUS entities at an arm’s-length basis.

ASUS views itself as a high profile worldwide group that has responsibility to be a good employer and act as a responsible corporate citizen. All material positions taken in tax returns are appropriately reviewed and documented, and we may seek advice from external accounting or legal firms as part of this effort.

We cooperate with HMRC with an open attitude to build a transparent relationship based on mutual respect and integrity. We strive to inform HMRC of significant UK transactions and changes to the business at the earliest appropriate stage. We seek a collaborative relationship through meetings, discussions and written communications.

We consider that the above statement complies with ASUS’s obligation under para 16(2) and para 25 (1), Sch 19 Finance Act 2016.