Value-added and Non-value-added Business Tax Act Article 39
Under the following situations, the amount of overpaid business tax claimed by a business entity shall be refunded after verification by the competent tax authority.1. The overpaid business tax is resulted from the sale of goods or services subject to zero-tax-rate as provided in the provision of Article 7.2. The overpaid business tax is resulted from the acquisition of fixed assets.3. The overpaid business tax is by a business entity whose application has been made for cancellation of registration due to merger, business transfer, dissolution or nullification of business.Overpaid tax resulting from circumstances other than the aforementioned ones may be offset against future business tax payable. Business entities with special situations may apply to obtain approval from the MOF to receive tax refunds.
中文原文 加值型及非加值型營業稅法第39條
營業人申報之左列溢付稅額，應由主管稽徵機關查明後退還之：
一、因銷售第七條規定適用零稅率貨物或勞務而溢付之營業稅。
二、因取得固定資產而溢付之營業稅。
三、因合併、轉讓、解散或廢止申請註銷登記者，其溢付之營業稅。
前項以外之溢付稅額，應由營業人留抵應納營業稅。
但情形特殊者，得報經財政部核准退還之。
一、因銷售第七條規定適用零稅率貨物或勞務而溢付之營業稅。
二、因取得固定資產而溢付之營業稅。
三、因合併、轉讓、解散或廢止申請註銷登記者，其溢付之營業稅。
前項以外之溢付稅額，應由營業人留抵應納營業稅。
但情形特殊者，得報經財政部核准退還之。