Tax item | Item | Time |
---|---|---|
Business Tax | 1. Application for tax registration by offshore electronic service suppliers | 6 days |
2. Application for change of tax registration by offshore electronic service suppliers | 6 days | |
3. Application for tax deregistration by offshore electronic service suppliers | 6 days | |
4. Application for business suspension, extension of business suspension, or resumption by offshore electronic service suppliers | 6 days | |
5. Declaration of Form 401: Sales and Business Tax Return for Business Entities Using the General Tax Computation Method – for Taxpayer Engaged Exclusively in Taxable Activities | 6 days | |
6. Declaration of Form 403: Sales and Business Tax Return for Business Entities Using the General Tax Computation Method – for Taxpayer Engaged in Both Taxable and Exempt Activities or Using the Special Tax Computation Method | 6 days | |
7. Declaration of Form 404: Sales and Business Tax Return for Business Entities Using the Special Tax Computation Method | 6 days | |
8. Application for re-issuing Uniform Invoices Purchase Certificate | 5 days | |
9. Application for the premature use of next-term uniform invoices or the erroneous use of previous-term uniform invoices by a business entity | 5 days | |
10. Application for using uniform invoices issued via cash register | 5 days | |
11. Application for consolidated tax returns of headquarters and branches | 25 days | |
12. Application for monthly or bimonthly declaration of Sales and Business Tax | 5 days | |
13. Application for filing via electronic media | 13 days | |
14. Application for business agents to file Business Tax via electronic media on behalf of another business entity | 13 days | |
15. Application for business entity registration and change of registration | 9 days | |
16. Letter of consent for direct deposit/postal giro of Business Tax refunds (use, alterations, cancel) | 7 days | |
17. Application for business entity suspension, resumption, extension of suspension, and immediate suspension after resumption | 9 days | |
18. Application for Business Tax deregistration | 9 days | |
19. Application for the consolidated filing of input/output via electronic media by the headquarters of business entities | 7 days | |
20. Application for business entities to waive the exemption | 25 days | |
21. Application for Small-scale Business Entities to use uniform invoices | 5 days | |
22. Application for reporting the loss of uniform invoices | 5 days | |
23. Application for Small-scale Business Entities to correct the assessed sales amounts | 7 days | |
24. Project application for nullifying, re-issuing uniform invoices and offsetting against business tax payable | 7 days | |
25. Application for voluntarily supplementary payment of Business Tax | 7 days | |
26. Application for monthly combined uniform invoice issuance | 7 days | |
27. Application for variation of monthly combined uniform invoice issuance | 5 days | |
28. Application for business entity printing their own duplicate cash register uniform invoices | 25 days | |
29. Application for canceling business tax input/output data media filing | 5 days | |
30. Application for consolidated monthly filing of output via electronic media | 12 days | |
31. Application for Small-scale Business Entities entrusting payment service providers to apply for tax concession | 9 days | |
32. Application for alphanumeric code numbers of electronic uniform invoices | 7 days | |
Note:◎In the case that a national holiday or other holiday lasting more than 3 consecutive days occurs, the period of said holiday shall be excluded from the time limit. |