However, the taxpayer may have good business reasons to explain that the service company is indeed required to provide services, and payment of administrative service fees is necessary. Therefore, the Inland Revenue Department has set a limit for the administrative service fee between related companies A and B, stipulating that the administrative service fee claimed by the taxpayer is all the expenses (i.e. [cost factor]) incurred in the direct provision of [eligible services] plus A price increase is a reasonable profit, which is usually 12.5% of the [cost factor].