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Business Tax Cases
Item Application Forms and Certificates
  1. Declaration of Sales and Business Tax by a Business Entity (401)【General Tax Computation – Used by taxpayer who only conducts taxable activities】
  1. Business tax payment notice.
  2. Detailed list of uniform invoices used.
  3. Documents to be submitted in connection with tax refundable or creditable and other relevant documents are as follows:
  • Deduction copy of uniform invoices, stating the amount of business tax.
  • Photocopy of the receipt copy of the cash register issued duplicate uniform invoices, stating the business administration number of the business entity.
  • Other vouchers approved by the Ministry of Finance and containing the amount of business tax, or a photocopy thereof.
  • Documentary evidence of return of or allowance for sale/purchase.
  • List of fixed assets for tax refund claimed by business entity.
  • Supporting documents of zero-tax rate.
  • Documents issued by the purchasing unit or the user unit of the Ministry of National Defense.
  1. Declaration of Sales and Business Tax by a Business Entity (403)【General Tax Computation–Used by taxpayer with dual-status business entities or special tax computation】
  1. Business tax payment notice.
  2. Detailed list of uniform invoices used.
  3. Documents to be submitted in connection with tax refundable or creditable and other relevant documents are as follows:
  • Deduction copy of uniform invoices, stating the amount of business tax.
  • Photocopy of the receipt copy of the cash register issued duplicate uniform invoices, stating the business administration number of the business entity.
  • Other vouchers approved by the Ministry of Finance and containing the amount of business tax, or a photocopy thereof.
  • Documentary evidence of return of or allowance for sale/purchase.
  • List of fixed assets for tax refund claimed by business entity.
  • Supporting documents of zero-tax rate.
  • Documents issued by the purchasing unit or the user unit of the Ministry of National Defense.
  1. Declaration of Sales and Business Tax by a Business Entity (404)【Used for special tax computation】
  1. Business tax payment notice.
  2. Detailed list of uniform invoices used.
  3. Documentary evidence of return of or allowance for sale/purchase.
  1. Application for Re-issuing Uniform Invoice Purchasing Certificate
Application form.
  1. Application Form for Pre-use of Uniform Invoices
Application form.
  1. Application Form for the Consolidated Tax Return for Headquarters and Branches.
Detailed list of headquarters and branches in duplicate. 
  1. Application Form for Monthly or Declaration of Sales and Business Tax
Application form.
  1. Application Form for Filing via Electronic Media
Application form.
  1. Application for Business Agent for Filing of Input/Output of Business Tax via Electronic Media
Application form.
  1. Application Form for Business Entity Registration and Change of Registration
  1. Copy of representative or partner’s ID card.
  2. Copy of the partnership contract or agreement. (Non-partnership business entities do not need to provide documentary evidence.)
  1. Application Form for Direct Allocation of Business Tax Refundable Amount
Application form.
  1. Application Form for Business Entity Suspension, Resumption
  1. Uniform invoices purchase certificate. (Suspended business entities in which the suspension period is less than 1 month do not need to provide documentary evidence.)
  2. Copy of the partnership contract or agreement. (Non-partnership business entities do not need to provide documentary evidence.)
  1. Application Form for Business Entity Cancellation Registration
Uniform invoices purchase certificate.
  1. Application Form for the Consolidated Filing of Input/Output via Electronic Media by the Headquarters of Business Entities
Detailed table of the affiliate units for the consolidated filing of input/output via electronic media by the headquarters of business entity.
  1. Application of Business Entity to Waive the Exemption
Sales analysis table for the application of business entity to waive the exemption.
  1. Application Form for Small-scale Business Entity Using Uniform Invoice
Application form.
  1. Application Form for the Report of the Loss of Uniform Invoices
  1. Application form.
  2. Documentary evidence.
  1. Application Form for Small-scale Business Entity Correction of the Assessed Sales Amounts
  1. Application form.
  2. Documentary evidence.
  1. Project Application Form for Nullifying, Re-Issuing Uniform Invoices and Offsetting against Business Tax Payable. 
  1. Nullified uniform invoices of receipt copy and deduction copy and re-issuing new uniform invoices.
  2. Detailed list of uniform invoices used.
  3. Documentary evidence.
  1. Application for Voluntarily Supplementary Payment of Business Tax
  1. Declaration of sales and business tax by a business entity.
  2. Tax bill for voluntarily supplementary payment of business tax.
  3. Related supporting documents.
  1. Application Form for Monthly Combined Uniform Invoice Issuance.
Application form for directory containing all the business entity purchasers.
  1. Application Form for the Variation of Monthly Combined Uniform Invoice Issuance.
Application form for directory containing all the business entity purchasers.
  1. Application Form for Business Entity Printing Its Own Duplicate Cash Register Uniform Invoices.
  1. The most recent declaration of sales and business tax by headquarters and branches.
  2. Letter of appointment for profit-seeking enterprise income tax for the last 2 years; or an official letter from the competent authority authorizing the profit-seeking enterprise to use application for the blue return and copy of annual income tax return receipt.
  3. Plan for the business entity to print its own duplicate cash register uniform invoices.
  4. Proof copy for self-designed duplicate cash register uniform invoices by business entity.
  1. Application for Filing of Input/Output of Business Tax via Electronic Media
Application form.
  1. Application Form for the Consolidated Filing of Output via Electronic Media
Documentary evidence.

 

Last updated:2021-09-14