When a business entity subject to calculation of business tax under Section 1 of Chapter 4 of the Act files its tax returns pursuant to Article 35 of the Act, the documents it shall submit in connection with the tax refundable or creditable and other relevant documents for submission are as follows:
1. Deduction copy of uniform invoices, stating the amount of business tax.
2. Deduction copy of the certificate of payment for business tax collected by Customs, stating the amount of business tax.
3. Photocopy of the receipt copy of the cash register issued duplicate uniform invoices, stating the business administration number of the business entity.
4. Documentary evidence of return of or allowance for sale/purchase, and the “Declaration of Overpaid Business Tax Returned by the Customs”.
5. Required documents as prescribed in Article 11 of these Rules for the application of the zero tax rate.
6. Documentary evidence as prescribed in Article 14 of these Rules.
7. “Statement of Input Vouchers of a Business Entity Purchasing Used Passenger Cars or Motorcycles”.
8. Deduction copy of the receipt payable before December 2015 issued by a water company, electricity company, gas company, or other public utility company, stating the purchaser's name, address, and business administration number.
9. With respect to the share of input tax paid by the business entity for water, electricity, or gas utility expenses it shares with others, a photocopy of the deduction copy of the receipt in the preceding subparagraph and the documentary evidence of the apportioned expense and tax paid by the business entity. With respect to bills payable after January 2016, a photocopy of the uniform invoice and the documentary evidence of the apportioned expense and tax paid by the business entity; With respect to cloud invoices, the alphabetic letters and numbers of the uniform invoice, or documentary evidence of the apportioned expense and tax paid by the business entity.
10. A photocopy of the receipt or stub of the train (coach) ticket, high speed railway ticket, boat ticket, or airplane ticket purchased for an employee's business trip and issued by a transportation enterprise.
11. With respect to goods auctioned or sold off by Customs and the deduction copy of the “List of Goods Auctioned or Sold” is issued by Customs.
12. Certification copies of electronic uniform invoices, stating the business administration number of the business entity and the amount of business tax.
13.Other vouchers approved by the Ministry of Finance and containing the amount of business tax, or a photocopy thereof.
With the approval of the competent tax authority, a business entity may use storage media of magnetic tapes, or disks containing the purchases /sales data or transmit those data via the internet in place of the documentary evidence specified in Subparagraphs 1 to 4 and Subparagraphs 7 to 13 of the preceding paragraph.
If a business entity falls under any of the following circumstances, it may apply to the competent tax authority for approval to report input tax by using an itemized statement of input vouchers in place of the input tax deduction copies:
1. Its business income tax returns have been audited, attested, and filed by a certified public accountant.
2. It is approved to use the blue tax return form to report profit-seeking enterprise income tax.
3. It is organized as a company limited by shares, and its stock is listed on the stock exchange.
4. It has operated for three consecutive years or more with annual sales figures of NT$100 million or more and has reported no losses.
5. The number of input voucher deduction copies is enormous.
A business entity using photocopies of vouchers under Subparagraphs 3 and 10 of Paragraph 1 above as documentary evidence of tax refundable or creditable shall aggregate the input tax on a period-by-period basis. The formula for calculation of input tax is as follows:
Input tax = Total amount of the vouchers × [Applicable tax rate ÷ (1 + Applicable tax rate)]
The input tax referred to in the preceding paragraph shall be rounded up to the nearest New Taiwan Dollar.
When business entities receive cloud invoices and certificates of sales return, purchase return or allowances on purchased merchandise referred to those sales, they shall report input tax by using an itemized statement of input vouchers in place of the original input tax deduction copies.