When foreign international transport enterprises carry outbound goods or passengers from within the territory of the ROC, if it is found or proven that foreign countries in which the foreign international transport enterprises are incorporated impose no business tax or similar taxes, or that the foreign countries grant a zero tax rate or exemption from business tax or similar taxes on the operations of ROC international transport enterprises within their territory, then Subparagraph 5 of Article 7 of the Act shall apply.

If a foreign international transport enterprise referred to in the preceding paragraph has no fixed place of business within the territory of the ROC but has an agent in the ROC, the input tax paid in the ROC by the agent may be reported for deduction by the agent, provided that the input voucher specifies that the purchaser (invoice to) is the agent and complies with Article 33 of the Act.