A business entity applying for a zero business tax rate on goods or services pursuant to Article 7 of the Act shall submit the following documentary evidence:
1. With the exception of goods declared with Customs for export for which the submission of documentary evidence is not required, if the goods are exported via a postal institution or an express delivery enterprise approved by and registered with Customs in accordance with “The Regulations Governing Customs Clearance Procedures for Express Consignments”, and the free on board value of the goods is not more than NT$50,000, a photocopy of the receipt slip issued by the postal institution or the express delivery enterprise. If, however, the free on board value exceeds NT$50,000, the goods shall still be declared with Customs for export, and the submission of documentary evidence is not required. 2. For services relating to export or services provided in the ROC but used overseas, if the foreign exchange obtained has been settled for sale to or deposited into a bank designated by the ROC government, the documentary evidence of the foreign exchange sale or deposit issued by the designated foreign exchange bank; if the foreign exchange obtained has not been sold and settled or deposited into a bank designated by the ROC government, a photocopy of the original receipt of the foreign exchange with the amount specified therein.
3. For goods sold to a transit or outbound passenger by a duty-free shop established in accordance with applicable laws and regulations, the sales slip approved by the supervising Customs to be stored in electronic media and that contains the passport number or travel document number of the transit or outbound passenger. But for duty-free shops set up in an international airport or a control area of a harbor, it is not required that the passport number or travel document number of the transit or outbound passenger be recorded on the sales slip.
4. For goods or services sold to a bonded zone business entity for its operational use, the deduction copy of the uniform invoice signed by the bonded zone business entity, with the exception of goods declared with Customs and deemed exported, for which the submission of documentary evidence is not required.
5. For operations of international transport, the “Statement of Sales Revenue Generated from Transporting Goods or Passengers Abroad”.
6. For sale of a vessel or aircraft for international transport use, and for sale of a deep sea fishing boat, a photocopy of the sales contract.
7. For sale of goods or provision of repair and maintenance services to a vessel or aircraft for international transport use or to a deep sea fishing boat, with the exception of the goods declared with Customs for export, for which the submission of documentary evidence is not required, the documentary evidence issued by Customs showing that the goods or services have been delivered for use or a photocopy of the repair and maintenance contract.
8. For goods sold by a bonded zone business entity to a taxable zone business entity and exported directly without being transported to the taxable zone, the documentary evidence issued by Customs with respect to the export declaration by the taxable zone business entity and a photocopy of the sales contract.
9. For goods sold by a bonded zone business entity to a taxable zone business entity for export and placed in a bonded warehouse or logistics center administered by an enterprise inside a free trade zone or by Customs, the documentary evidence issued by Customs showing that the goods are deemed exported or imported and a photocopy of the sales contract.
10. Other documentary evidence as approved by the Ministry of Finance.

A business entity, selling electronic services to foreign individuals through a business entity which shall apply for taxation registration in line with Article 28-1 of the Act, applying for a zero business tax rate pursuant to Subparagraph 2 of Article 7 of the Act shall submit not only the documentary evidence prescribed in Subparagraph 2 of the preceding Article but also the documentary evidence of overseas use provided by a business entity which has already made the taxation registration pursuant to Article 28-1 of the Act.

The duty-free shops eligible for application of the zero business tax rate under Subparagraph 3 of Article 7 of the Act refers only to those which are established in accordance with the Regulations Governing the Establishment and Administration of Duty-free Shops.
The aforementioned duty-free shops shall register with the tax authority in charge by presenting the documents evidencing approval of their establishment.

(Deleted)

When foreign international transport enterprises carry outbound goods or passengers from within the territory of the ROC, if it is found or proven that foreign countries in which the foreign international transport enterprises are incorporated impose no business tax or similar taxes, or that the foreign countries grant a zero tax rate or exemption from business tax or similar taxes on the operations of ROC international transport enterprises within their territory, then Subparagraph 5 of Article 7 of the Act shall apply.
If a foreign international transport enterprise referred to in the preceding paragraph has no fixed place of business within the territory of the ROC but has an agent in the ROC, the input tax paid in the ROC by the agent may be reported for deduction by the agent, provided that the input voucher specifies that the purchaser (invoice to) is the agent and complies with Article 33 of the Act.

The business entities which apply for exemption from business tax pursuant to Subparagraph 26 of Paragraph 1 of Article 8 of the Act shall present documents issued by the purchasing unit or the user unit of the Ministry of National Defense, stating the items, specifications, quantities, unit prices, total amount of the sale and the fact that such products conform to Subparagraph 26 of Paragraph 1 of Article 8 of the Act.

The agricultural machinery and equipment eligible for the exemption of business tax under Subparagraph 27 of Paragraph 1 of Article 8 of the Act shall be limited to machinery and equipment for soil preparation, transplanting, fertilizing, irrigating, draining, harvesting, drying, and other farming uses. The agricultural tractors shall be limited to those conforming to the scope of specifications set forth by the competent authority of the relevant industry.

(Deleted)

The application for exemption of business tax on fuel oil used by agricultural machinery and equipment and agricultural tractors referred to in Subparagraph 27 of Paragraph 1 of Article 8 of the Act shall be handled according to the criteria for the use of fuel oil approved by the competent agricultural authority and with the proof of purchase of fuel oil issued by the same.
The application for exemption of business tax on the fuel oil used by fishing boats referred to in Subparagraph 28 of Paragraph 1of Article 8 of the Act shall be handled according to the criteria for use of fuel oil approved by the competent authority and with the proof of purchase of fuel oil issued by the same.

Machinery and equipment which are used for fishing boats and exempt from business tax under Subparagraph 28 of Paragraph 1 of Article 8 of the Act shall be limited to fishing equipment, main engine, auxiliary engine, freezing equipment, power generator, communication equipment, fish searching equipment, navigation equipment and other machinery and equipment used for fishing boats conforming to any of the following conditions:
1. Machinery and equipment which are for exclusive use on fishing boats and conforming to the specifications specified by the central competent authority of agricultural affairs.
2. Machinery and equipment which are not for exclusive use on fishing boats, but are sold for use on fishing boats.
Any business entity selling the goods set forth in Subparagraph 2 of the preceding paragraph shall indicate on the uniform invoice the business license number of the fishing business of the purchaser or the reference number of the letter of the competent authority approving the building of the fishing boat involved and shall keep a photocopy of said approval letter on file for verification by the tax collection authority.

The term "feed" as used in Subparagraph 19 of Paragraph 1 of Article 8 of the Act means foodstuffs that provide nutrition to livestock, poultry, or aquatic animals or promote their health and growth, as defined in Article 3 of the Feed Administration Act; the categories of feed include vegetable feed, animal feed, supplementary feed, and compound feed.
The term "unprocessed raw agricultural, forestry, fishery, and livestock products, and by-products thereof" as used in Subparagraph 19 of Paragraph 1 of Article 8 of the Act means any of the following:
1. Unprocessed, original agricultural, forestry, fishery and livestock products and by-products.
2. Agriculture, forestry, fishery, and livestock products and by-products that have only been subject to simple treatment by slaughtering, cutting, cleaning, shelling, or freezing without any alteration being made to their fundamental nature, and that are not mechanically sealed in bottles (or cans or tubs). However, those sold together with other goods or services are excluded.
3. Other products determined by the Ministry of Finance in consultation with the Council of Agriculture, Executive Yuan.
The "agricultural, forestry, fishery, and livestock products and by-products harvested or captured by farmers or fishermen and sold by the same" as provided in the latter part of Subparagraph 19 of Paragraph 1 of Article 8 of the Act, and "fishery products captured and sold by fishermen" as provided in Subparagraph 20, shall be limited to those produced or captured and sold solely by the farmer or fisherman themselves, and exclusive of those purchased from others.

The term "social welfare services" as used in Subparagraph 4 of Paragraph 1 of Article 8 of the Act means services required to provide social welfare services, vocational rehabilitation services, and public assistance services in accordance with the Protection of Children and Youths Welfare and Rights Act, the Senior Citizens’ Welfare Act, the People with Disabilities Rights Protection Act, the Public Assistance Act, the Domestic Violence Prevention Act, the Sexual Assault Crime Prevention Act, the Sexual Harassment Prevention Act, and other laws and regulations relating to social welfare.

The term "antiques" as used in Subparagraph 3 of Article 9 of the Act means artistic works, articles of everyday use and ritual and ceremonial use, and books and documents produced by people of all eras and ethnicities and having cultural significance.

Where a wholesale dealer in an agricultural products wholesale market purchases agricultural products from the said wholesale market and sells such products in the same wholesale market or another wholesale market, the sales amount thereof shall be eligible for application of 0.1% business tax rate prescribed in Paragraph Two, Article 13 of Act.