Value-added and Non-value-added Business Tax Act Article 38

The head office and other fixed places of business of a business entity located within the territory of the R.O.C. shall file tax returns and tax payable or overpaid to the local competent tax authority separately.A business entity which computes its business tax according to Section 1 of Chapter 4 may apply for approval from the MOF to combine the sales of goods or services of the head office and all branches and file a consolidated tax return and tax payable or overpaid to the local competent tax authority of the head office.