Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 38
When a business entity subject to calculation of business tax under Section 1 of Chapter 4 of the Act files its tax returns pursuant to Article 35 of the Act, the documents it shall submit in connection with the tax refundable or creditable and other relevant documents for submission are as follows:1. Deduction copy of uniform invoices, stating the amount of business tax.2. Deduction copy of the certificate of payment for business tax collected by Customs, stating the amount of business tax.3. Photocopy of the receipt copy of the cash register issued duplicate uniform invoices, stating the business administration number of the business entity.4. Certificate of sales return, purchase return, or allowances on purchased merchandise, and the “Declaration of Overpaid Business Tax Returned by the Customs.”5. Required documents as prescribed in Articles 11 and 11-1 of these Enforcement Rules for the application of the zero tax rate.6. Documentary evidence as prescribed in Article 14 of these Enforcement Rules.7. “Statement of Input Vouchers of a Business Entity Purchasing Used Passenger Cars or Motorcycles.”8. Deduction copy of the receipt payable before December 2015 issued by a water company, electricity company, gas company, or other public utility company, stating the purchaser's name, address, and business administration number.9. With respect to the share of input tax paid by the business entity for water, electricity, or gas utility expenses it shares with others, a photocopy of the deduction copy of the receipt in the preceding subparagraph and the documentary evidence of the apportioned expense and tax paid by the business entity. With respect to bills payable after January 2016, a photocopy of the uniform invoice and the documentary evidence of the apportioned expense and tax paid by the business entity; with respect to cloud invoices, the alphabetic letters and numbers of the uniform invoice, or documentary evidence of the apportioned expense and tax paid by the business entity.10. A photocopy of the receipt or stub of the train (coach) ticket, high speed railway ticket, boat ticket, or airplane ticket purchased for an employee's business trip and issued by a transportation enterprise.11. With respect to goods auctioned or sold off by Customs, the deduction copy of the “List of Goods Auctioned or Sold” is issued by Customs.12. Certification copies of electronic uniform invoices, stating the business administration number of the business entity and the amount of business tax.13. Other vouchers approved by the MOF and containing the amount of business tax, or a photocopy thereof.With the approval of the competent tax authority, a business entity may use storage media of magnetic tapes, or disks containing the purchases /sales data or transmit those data via the internet in place of the documentary evidence specified in Subparagraphs 1 to 4 and Subparagraphs 7 to 13 of the preceding paragraph.If a business entity falls under any of the following circumstances, it may apply to the competent tax authority for approval to report input tax by using an itemized statement of input vouchers in place of the input tax deduction copies:1. Its business income tax returns have been audited, attested, and filed by a certified public accountant.2. It is approved to use the blue tax return form to report profit-seeking enterprise income tax.3. It is organized as a company limited by shares, and its stock is listed on the stock exchange.4. It has operated for three consecutive years or more with annual sales figures of NT$100 million or more and has reported no losses.5. The number of input voucher deduction copies is enormous.A business entity using photocopies of vouchers under Subparagraphs 3 and 10, Paragraph 1 above as documentary evidence of tax refundable or creditable shall aggregate the input tax on a period-by-period basis. The formula for calculation of input tax is as follows:Input tax = Total amount of the vouchers × [Applicable tax rate ÷ (1 + Applicable tax rate)]The input tax referred to in the preceding paragraph shall be rounded to the nearest New Taiwan Dollar.When business entities receive cloud invoices and certificate of sales return, purchase return or allowances on purchased merchandise referred to those sales, they shall report input tax by using an itemized statement of input vouchers in place of the original input tax deduction copies.
中文原文 加值型及非加值型營業稅法施行細則第38條
本法第四章第一節規定計算稅額之營業人，依本法第三十五條規定，應檢附之退抵稅款及其他有關文件如下：
一、載有營業稅額之統一發票扣抵聯。
二、載有營業稅額之海關代徵營業稅繳納證扣抵聯。
三、載有營業人統一編號之二聯式收銀機統一發票收執聯影本。
四、銷貨退回、進貨退出或折讓證明單及海關退還溢繳營業稅申報單。
五、第十一條及第十一條之一規定適用零稅率應具備之文件。
六、第十四條規定之證明。
七、營業人購買舊乘人小汽車及機車進項憑證明細表。
八、載有買受人名稱、地址及統一編號之水、電、瓦斯等公用事業開立抬頭為中華民國一百零四年十二月以前之收據扣抵聯。
九、營業人須與他人共同分攤之水、電、瓦斯等費用所支付之進項稅額，為前款收據扣抵聯之影本及分攤費用稅額證明單。
繳費通知單或已繳費憑證抬頭為中華民國一百零五年一月以後者，為統一發票之影本及分攤費用稅額證明單；其為雲端發票者，為載有發票字軌號碼或載具流水號之分攤費用稅額證明單。
十、員工出差取得運輸事業開立之火（汽）車、高鐵、船舶、飛機等收據或票根之影本。
十一、海關拍賣或變賣貨物填發之貨物清單扣抵聯。
十二、載有營業人統一編號及營業稅額之電子發票證明聯。
十三、其他經財政部核定載有營業稅額之憑證或影本。
營業人經向稽徵機關申請核准者，得以載有進銷項資料之磁帶、磁片、光碟片媒體或以網際網路傳輸資料代替前項第一款至第四款、第七款至第十三款之證明文件。
營業人有下列情形之一者，得向稽徵機關申請以進項憑證編列之明細表，代替進項稅額扣抵聯申報：
一、營利事業所得稅委託會計師查核簽證申報。
二、經核准使用藍色申報書申報營利事業所得稅。
三、股份有限公司組織，且股票已上市。
四、連續營業達三年，每年營業額達新臺幣一億元，且申報無虧損。
五、進項憑證扣抵聯數量龐大。
營業人以第一項第三款及第十款規定之憑證影本，作為退抵稅款證明文件者，應按期彙總計算進項稅額，其計算公式如下：憑證總計金額ｘ徵收率進項稅額＝──────────1＋徵收率前項進項稅額，尾數不滿通用貨幣一元者，按四捨五入計算。
營業人取得公用事業開立之雲端發票及該銷售額發生之銷貨退回、進貨退出或折讓出具之證明單，應以憑證編列之明細表，代替原憑證申報。
一、載有營業稅額之統一發票扣抵聯。
二、載有營業稅額之海關代徵營業稅繳納證扣抵聯。
三、載有營業人統一編號之二聯式收銀機統一發票收執聯影本。
四、銷貨退回、進貨退出或折讓證明單及海關退還溢繳營業稅申報單。
五、第十一條及第十一條之一規定適用零稅率應具備之文件。
六、第十四條規定之證明。
七、營業人購買舊乘人小汽車及機車進項憑證明細表。
八、載有買受人名稱、地址及統一編號之水、電、瓦斯等公用事業開立抬頭為中華民國一百零四年十二月以前之收據扣抵聯。
九、營業人須與他人共同分攤之水、電、瓦斯等費用所支付之進項稅額，為前款收據扣抵聯之影本及分攤費用稅額證明單。
繳費通知單或已繳費憑證抬頭為中華民國一百零五年一月以後者，為統一發票之影本及分攤費用稅額證明單；其為雲端發票者，為載有發票字軌號碼或載具流水號之分攤費用稅額證明單。
十、員工出差取得運輸事業開立之火（汽）車、高鐵、船舶、飛機等收據或票根之影本。
十一、海關拍賣或變賣貨物填發之貨物清單扣抵聯。
十二、載有營業人統一編號及營業稅額之電子發票證明聯。
十三、其他經財政部核定載有營業稅額之憑證或影本。
營業人經向稽徵機關申請核准者，得以載有進銷項資料之磁帶、磁片、光碟片媒體或以網際網路傳輸資料代替前項第一款至第四款、第七款至第十三款之證明文件。
營業人有下列情形之一者，得向稽徵機關申請以進項憑證編列之明細表，代替進項稅額扣抵聯申報：
一、營利事業所得稅委託會計師查核簽證申報。
二、經核准使用藍色申報書申報營利事業所得稅。
三、股份有限公司組織，且股票已上市。
四、連續營業達三年，每年營業額達新臺幣一億元，且申報無虧損。
五、進項憑證扣抵聯數量龐大。
營業人以第一項第三款及第十款規定之憑證影本，作為退抵稅款證明文件者，應按期彙總計算進項稅額，其計算公式如下：憑證總計金額ｘ徵收率進項稅額＝──────────1＋徵收率前項進項稅額，尾數不滿通用貨幣一元者，按四捨五入計算。
營業人取得公用事業開立之雲端發票及該銷售額發生之銷貨退回、進貨退出或折讓出具之證明單，應以憑證編列之明細表，代替原憑證申報。