Tax item	Item	Time
Business Tax	1. Application for tax registration by offshore electronic service suppliers	9 days
	2. Application for change of tax registration by offshore electronic service suppliers	9 days
	3. Application for tax deregistration by offshore electronic service suppliers	9 days
	4. Application for business suspension, extension of business suspension, or resumption by offshore electronic service suppliers	9 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.