Regulations for the Computation of Business Tax for Dual-Status Business Entities<br> Article 4
Business tax due or overpaid in a tax period by a dual-status business entity shall be computed according to the formula below:
Tax due or overpaid = Output tax - (input tax - non-deductible input tax pursuant to Paragraph 1, Article 19 of the Act) x (1 - non-deductible ratio for the current period)