Where a business entity subject to calculation of business tax under Section 1 of Chapter 4 of the Act sells goods or services to a non-business entity and issues a uniform invoice pursuant to the latter part of Paragraph 3 of Article 32 of the Act, the formula for calculation of the sales amount and output tax to be reported in accordance with Article 35 of the Act is as follows:
Output tax = Total amount of the uniform invoices issued in the current reporting period ÷ (1 + Applicable tax rate) x Applicable tax rate
Sales amount =Total amount of the uniform invoices issued in the current reporting period – Output tax 
The output tax referred to in the preceding paragraph shall be rounded to the nearest New Taiwan Dollar.