A deduction copy of the uniform invoice marked with the words "Remedial Issuance for Tax Evasion" may not be used as a voucher for deduction from the output tax or for reduction of the assessed tax. However, this requirement does not apply if the remedial uniform invoice is issued as a result of a report from the purchaser.
If any of the following circumstances exists, the supplemental business tax collected by Customs may not be reported for deduction from the output tax:
1. When a business entity importing goods is found to have under-reported the duty-paid value of the imported goods under any of the circumstances set out in the subparagraphs of Paragraph 1 of Article 51 of the Act.
2. Where a bonded zone business entity, a duty-free shop administered by Customs, or a duty-free shop on an offshore island takes inventory of its bonded goods and the quantity of the actual inventory is less than the quantity of the ending book inventory.