A business entity, which computes its business tax based on the provisions of Section I of Chapter IV of the Act and has not yet commenced its operations, may file application with the tax authority in charge for issuance of an identification number in order to obtain the documentary evidence conforming to Article 33 of the Act when it makes purchases of goods or service.

The collateral provided by a business entity in accordance with Paragraph 2 of Article 30 of the Act shall be limited to those which meet the rules under Article 11-1 of the Tax Assessment and Collection Act.

When a business entity subject to calculation of business tax under Section 1 of Chapter 4 of the Act files its tax returns pursuant to Article 35 of the Act, the documents it shall submit in connection with the tax refundable or creditableand other relevant documents for submission are as follows:
1. Deduction copy of uniform invoices, stating the amount of business tax.
2. Deduction copy of the certificate of payment for business tax collected by Customs, stating the amount of business tax.
3. Photocopy of the receipt copy of the cash register issued duplicate uniform invoices, stating the business administration number of the business entity.
4. Documentary evidence of return of or allowance for sale/purchase, and the “Declaration of Overpaid Business Tax Returned by the Customs”.
5. Required documents as prescribed in Article 11 of these Rules for the application of the zero tax rate.
6. Documentary evidence as prescribed in Article 14 of these Rules.
7. “Statement of Input Vouchers of a Business Entity Purchasing Used Passenger Cars or Motorcycles”.
8. Deduction copy of the receipt payable before December 2015 issued by a water company, electricity company, gas company, or other public utility company, stating the purchaser's name, address, and business administrationnumber.
9. With respect to the share of input tax paid by the business entity for water, electricity, or gas utility expenses it shares with others, a photocopy of the deduction copy of the receipt in the preceding subparagraph andthe documentary evidence of the apportioned expense and tax paid by the business entity. With respect to bills payable after January 2016, a photocopy of the uniform invoice and the documentary evidence of the apportioned expense and tax paid by the businessentity; With respect to cloud invoices, the alphabetic letters and numbers of the uniform invoice, or documentary evidence of the apportioned expense and tax paid by the business entity.
10. A photocopy of the receipt or stub of the train (coach) ticket, high speed railway ticket, boat ticket, or airplane ticket purchased for an employee's business trip and issued by a transportation enterprise.
11. With respect to goods auctioned or sold off by Customs and the deduction copy of the “List of Goods Auctioned or Sold” is issued by Customs.
12. Certification copies of electronic uniform invoices, stating the business administration number of the business entity and the amount of business tax.
13. Other vouchers approved by the Ministry of Finance and containing the amount of business tax, or a photocopy thereof.
With the approval of the competent tax authority, a business entity may use storage media of magnetic tapes, or disks containing the purchases /sales data or transmit those data via the internet in place of the documentaryevidence specified in Subparagraphs 1 to 4 and Subparagraphs 7 to 13 of the preceding paragraph.
If a business entity falls under any of the following circumstances, it may apply to the competent tax authority for approval to report input tax by using an itemized statement of input vouchers in place of the input tax deductioncopies:
1. Its business income tax returns have been audited, attested, and filed by a certified public accountant.
2. It is approved to use the blue tax return form to report profit-seeking enterprise income tax.
3. It is organized as a company limited by shares, and its stock is listed on the stock exchange.
4. It has operated for three consecutive years or more with annual sales figures of NT$100 million or more and has reported no losses.
5. The number of input voucher deduction copies is enormous.
A business entity using photocopies of vouchers under Subparagraphs 3 and 10 of Paragraph 1 above as documentary evidence of tax refundable or creditable shall aggregate the input tax on a period-by-period basis. The formulafor calculation of input tax is as follows:
Input tax = Total amount of the vouchers × [Applicable tax rate ÷ (1 + Applicable tax rate)]
The input tax referred to in the preceding paragraph shall be rounded to the nearest New Taiwan Dollar.
When business entities receive cloud invoices and certificates of sales return, purchase return or allowances on purchased merchandise referred to those sales, they shall report input tax by using an itemized statement of input vouchers in place of the originalinput tax deduction copies.

With respect to a business entity that reports the sales amount and the business tax payable or overpaid pursuant to Paragraph 1 of Article 35 of the Act, unless it has applied for approval to report on a monthly basis, it shall report to the competent tax authority on a two-month basis the sales amount and the business tax payable or overpaid for the preceding period by the 15th of January, March, May, July, September, and November, respectively, every year.
With respect to a business entity that reports the sales amount and the business tax payable or overpaid pursuant to Paragraph 2 of Article 35 of the Act, if it applies to report on a monthly or two-month basis, the altered period shall be applicable to the business entity from the first odd month after the approval is obtained.

With respect to a business entity that sells goods or services prescribed in Paragraph 1 of Article 8 of the Act and has applied and obtained an approval pursuant to Paragraph 2 of the same article to waive the application of the provisions governing exemption of business tax, if it intends to revert to its original tax-exempt status, it may apply the provisions regarding exemption of business tax only after applying to the Ministry of Finance and obtaining its approval.
With respect to a banking, insurance, or trust investment enterprise that has applied and obtained an approval pursuant to Paragraph 1 of Article 24 of the Act to calculate the business tax in accordance with Section 1 of Chapter 4 of the Act for the sales amount generated from operations not exclusively authorized to the industry to which the enterprise belongs, if it intends to revert to calculation of the business tax in accordance with Section 2 of Chapter 4 of the Act, it may do so only after applying to the competent tax authority and obtaining its approval.
With respect to a business entity that sells goods and services prescribed in Article 7 of the Act and has obtained an approval pursuant to Paragraph 2 of Article 35 of the Act to report the sales amount and the business tax payable or overpaid on a monthly basis, if it intends to revert to reporting on a two-month basis instead, it may do so only after applying to the competent tax authority and obtaining its approval.
With respect to a business entity that calculates the business tax in accordance with Section 1 of Chapter 4 of the Act and has obtained an approval pursuant to Paragraph 2 of Article 38 to have the sales amount and the business tax payable or overpaid reported by the head unit in a consolidated manner, if it intends to revert to having the same reported separately by the head unit and the other fixed places of business, it may do so only after applying to the Ministry of Finance and obtaining its approval.

For a business entity which shall apply for taxation registration in line with Article 28-1 of the Act, the documents it shall submit in connection with the tax refundable or creditable and other relevant documents for submission pursuant to Article 38 shall be limited to those for the sales of electronic services to domestic individuals.

Where a business entity which computes its business tax based on the provisions of Section 1 of Chapter 4 of the Act is approved to report, based on Paragraph 2 of Article 38 of the Act, consolidated tax payable or refundable to the local competent tax authority of its head office, it shall still have each of its fixed places of business, other than the head office, report their sales amounts and the input vouchers supporting the tax paid on goods or services purchased to the respective local competent tax authority.

Where a business entity which computes its business tax based on the provisions of Section I of Chapter IV of the Act reports its sales, tax payable or overpaid as prescribed in Paragraph 1 of Article 38 of the Act, any business tax overpaid by its fixed place of business shall be offset against future business tax payable by the head office when the registration of such fixed place of business is cancelled.

In the event that the business tax payable by the other fixed places of business of a business entity, remains unpaid despite demand for payment by the tax authority in charge, the tax authority in charge may demand payment from the head office of the business entity or deduct the unpaid tax from the overpaid tax of the head office.

Where as business entity which computes its business tax based on the provisions of Section I of Chapter IV of the Act and has overpaid business tax as a result of applying zero tax rate under Article 7 of the Act, the amount of the tax refundable shall be the amount calculated by imposing on the zero-tax rate sales amount the tax rate prescribed in Article 10 of the Act.

Where a business entity, which computes its business tax based on the provisions of Section I of Chapter IV of the Act acquires fixed assets, the amount of the tax refundable shall be the amount of the tax paid on such acquisition.

Where a business entity, whose business tax is determined by the competent tax authority as prescribed in Article 23 of the Act, claims a 10% tax credit, in accordance with Article 25 of the Act, on the tax paid on goods or services purchased, its input vouchers of the tax paid on goods or services purchased shall be filed with the competent tax authority on a calendar quarter basis prior to the 5th day of January, April, July and October.
Credit cannot be claimed if the input vouchers are not filed within the aforementioned deadlines or if the input vouchers submitted do not fall within the current period.

For a business entity covered by Article 23 and the provision to Article 21 of the Act, the business tax of which is determined in accordance with Paragraph 1 of Article 40 of the Act, a tax assessment notice shall be prepared and issued by the tax authority in charge and sent to the business entity concerned for payment prior to the end of January, April, July and October.

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The "deemed as sale of goods" as prescribed under Subparagraph 5, Paragraph 3 of Article 3 of the Act shall include goods confiscated and later auctioned or sold by the Customs, pledged collaterals, goods overdue for clearance, goods which failed to pay customs duty, or non-returnable goods. These "deemed as sale of goods" are not subject to Article 19.
When the Customs auctions or sells goods that are subject to business tax, the Customs shall remit the business tax to the public treasury after the auction or sale is executed. Along with the auction or sale, the Customs shall provide a detailed statement describing the goods auctioned or sold to the purchaser as supporting documents for accounting and deduction purposes.
With respect to goods auctioned or sold off by a court of execution or by an administrative enforcement organization, the court of execution or administrative enforcement organization shall, within five(5) days after the completion of said auction or permitted seizure of goods, notify the local competent tax authorities of the amount realized by auction or seizure, for them to assess the business tax and reply accordingly. The business tax so assessed shall be withheld by the court of execution or administrative enforcement organization.
The preceding business tax shall be calculated in accordance with the assessment based on the amount realized by auction or seizure by the court of execution or administrative enforcement organization at the prescribed tax rate.
The local competent tax authorities shall, after receiving the business tax withheld by the court of execution or administrative enforcement organization, fill in the notice of business tax due and remit it to the public treasury.

Where documents used by a business entity are discovered by the tax authority in charge as evidence of tax evasion or omission, the case may be handled as follows:
1. Account books: The business entity shall apply to the tax authority in charge for transcribing by itself or making a photocopy of the books and set up, in accordance with the provisions governing the maintenance of books of accounts as prescribed in Article 34 of the Act, a new set of account books to record subsequent transactions.
2. Accounting and other documentary evidence: If photocopy of the original documents is sufficient proof of the tax evasion or omission, the business entity shall sign and chop on the photocopy to the effect that such photocopy is identical to the original document. After verification by the tax authority in charge of the photocopy, the original document may be returned to the business entity.