Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 32

Where a business entity applies, based on article 23 and paragraph 1 of Article 24 of the Act, for changing the method of calculating its business tax into the one provided in Section I of Chapter IV of the Act, a decision shall be made by the tax authority in charge within one month. Such business entity shall use government uniform invoices, set up books of accounts from the first day of the month in which approval of change is granted by the tax authority in charge, and file business tax returns and pay the tax in accordance with the reporting period specified in Article 35 of the Act.The creditable tax on goods or services purchased, as prescribed in Paragraph 2 of Article 25 of the Act, which is unused before the change mentioned in the preceding Paragraph is made may be claimed against the business tax payable after the change is made.The preceding two Paragraph shall be applicable mutatis mutandis to those small-scale enterprises which are determined by the MOF as having to calculate their business tax in accordance with Section I of Chapter IV of the Act.