Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 31

Where a business entity, whose business tax is determined by the tax authority in charge as prescribed in Article 23 of the Act, has documents supporting the purchases stated in Paragraph 1 of Article 19 of the Act, the tax paid on such purchases cannot be credited based on Article 25 of the Act.
中文原文 加值型及非加值型營業稅法施行細則第31條
本法第二十三條規定查定計算營業稅額之營業人,其有本法第十九條第一項規定之進項稅額者,不適用本法第二十五條扣減之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.