Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 34

Where a business entity, which computes its business tax based on the provisions of Section I of Chapter IV of the Act, is in the process of liquidation due to dissolution or nullification of business and has to dispose of its unsold goods or services, it shall still be required to apply to the tax collection authority for use of uniform invoices and shall declare the amount of business tax payable or over-paid in accordance with Article 35 of the Act.Where a business entity has sales and business tax payable or over-paid during the liquidation period, it shall file a business tax return with the tax authority in charge within fifteen days from the date on which the liquidation period expires for payment or refund of the business tax.The expiration date of the liquidation period mentioned in the preceding two Paragraphs for the company organization shall be in accordance with the Company Act; for the limited partnership organization shall be in accordance with the Limited Partnership Act; and for others shall be three months from the date of dissolution or nullification.Where a business entity fails to report its business tax payable in accordance with Paragraphs 1 and 2 of this Article, the tax authority in charge shall determine its amount of sales and tax payable and collect the tax in accordance with Article 43 of the Act.