Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 33

Where a business entity which files its tax returns under Article 35 of the Act goes into merger, undergoes transfer of ownership, dissolution or winding-up, it shall apply, within fifteen days after the occurrence of the event, to the competent tax authority for checking and approval of a tax return for the current reporting period together with a detailed list of uniform invoices issued and the documents supporting the refundable or creditable tax. If there is any business tax payable, it shall be paid to the public treasury beforehand, with the payment receipt attached to the return.Where a business entity whose business tax is determined by the competent tax authority based on Articles 21 to 23 of the Act goes into merger, undergoes transfer of ownership, dissolution or winding-up, it shall apply to the competent tax authority, within fifteen days after the occurrence of the event, for determination of its business tax payable. Where the business entity's business tax is determined by the competent tax authority based on Article 23 of the Act and where it has input vouchers supporting its tax paid on purchases of goods or services for the current period, such input vouchers shall be attached.