Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 30
A deduction copy of the uniform invoice marked with the words "Remedial Issuance for Tax Evasion" may not be used as a voucher for deduction from the output tax or for reduction of the assessed tax. However, this requirement does not apply if the remedial uniform invoice is issued as a result of a report from the purchaser.If any of the following circumstances exists, the supplemental business tax collected by Customs may not be reported for deduction from the output tax:1. When a business entity importing goods is found to have under-reported the duty-paid value of the imported goods under any of the circumstances set out in the subparagraphs of Paragraph 1 of Article 51 of the Act.2. Where a bonded zone business entity, a duty-free shop administered by Customs, or a duty-free shop on an offshore island takes inventory of its bonded goods and the quantity of the actual inventory is less than the quantity of the ending book inventory.
中文原文 加值型及非加值型營業稅法施行細則第30條
統一發票扣抵聯經載明「違章補開」者，不得作為扣抵銷項稅額或扣減查定稅額之憑證。
但該統一發票係因買受人檢舉而補開者，不在此限。
有下列情形之一者，經海關補徵之營業稅額，不得列入扣抵銷項稅額：
一、營業人進口貨物，經查獲短報進口貨物完稅價格，並有本法第五十一條第一項各款情形之一。
二、保稅區營業人或海關管理之免稅商店、離島免稅購物商店辦理保稅貨物盤存，實際盤存數量少於帳面結存數量。
但該統一發票係因買受人檢舉而補開者，不在此限。
有下列情形之一者，經海關補徵之營業稅額，不得列入扣抵銷項稅額：
一、營業人進口貨物，經查獲短報進口貨物完稅價格，並有本法第五十一條第一項各款情形之一。
二、保稅區營業人或海關管理之免稅商店、離島免稅購物商店辦理保稅貨物盤存，實際盤存數量少於帳面結存數量。