Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 11

A business entity applying for a zero business tax rate on goods or services pursuant to Article 7 of the Act shall submit the following documentary evidence:1. With the exception of goods declared with Customs for export for which the submission of documentary evidence is not required, if the goods are exported via a postal institution or an air express delivery enterprise or a maritime express delivery enterprise approved by and registered with Customs in accordance with the Regulations Governing Customs Clearance Procedures for Air Express Consignments or the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments, and the free on board value of the goods is not more than NT$50,000, a photocopy of the receipt slip issued by the postal institution or the express delivery enterprise. If, however, the free on board value exceeds NT$50,000, the goods shall still be declared with Customs for export, and the submission of documentary evidence is not required.2. For services relating to export or services provided in the ROC but used overseas, if the foreign exchange obtained has been settled for sale to or deposited into a bank designated by the ROC government, the documentary evidence of the foreign exchange sale or deposit issued by the designated foreign exchange bank; if the foreign exchange obtained has not been sold and settled or deposited into a bank designated by the ROC government, a photocopy of the original receipt of the foreign exchange with the amount specified therein.3. For goods sold to a transit or outbound passenger by a duty-free shop established in accordance with applicable laws and regulations, the sales slip approved by the supervising Customs to be stored in electronic media and that contains the passport number or travel document number of the transit or outbound passenger. But for duty-free shops set up in an international airport or a control area of a harbor, it is not required that the passport number or travel document number of the transit or outbound passenger be recorded on the sales slip.4. For goods or services sold to a bonded zone business entity for its operational use, the deduction copy of the uniform invoice signed by the bonded zone business entity, with the exception of goods declared with Customs and deemed exported, for which the submission of documentary evidence is not required.5. For operations of international transport, the “Statement of Sales Revenue Generated from Transporting Goods or Passengers Abroad.”6. For sale of a vessel or aircraft for international transport use, and for sale of a deep sea fishing boat, a photocopy of the sales contract.7. For sale of goods or provision of repair and maintenance services to a vessel or aircraft for international transport use or to a deep sea fishing boat, with the exception of the goods declared with Customs for export, for which the submission of documentary evidence is not required, the documentary evidence issued by Customs showing that the goods or services have been delivered for use or a photocopy of the repair and maintenance contract.8. For goods sold by a bonded zone business entity to a taxable zone business entity and exported directly without being transported to the taxable zone, the documentary evidence issued by Customs with respect to the export declaration by the taxable zone business entity and a photocopy of the sales contract.9. For goods sold by a bonded zone business entity to a taxable zone business entity for export and placed in a bonded warehouse or logistics center administered by an enterprise inside a free trade zone or by Customs, the documentary evidence issued by Customs showing that the goods are deemed exported or imported and a photocopy of the sales contract.10. Other documentary evidence as approved by the MOF.