Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 40
Where a business entity which computes its business tax based on the provisions of Section I of Chapter IV of the Act reports its sales, tax payable or overpaid as prescribed in Paragraph 1 of Article 38 of the Act, any business tax overpaid by its fixed place of business shall be offset against future business tax payable by the head office when the registration of such fixed place of business is cancelled.
中文原文 加值型及非加值型營業稅法施行細則第40條
本法第四章第一節規定計算稅額之營業人，依本法第三十八條第一項規定申報銷售額、應納或溢付營業稅額者，其所有其他固定營業場所有註銷登記時，該固定營業場所溢付之營業稅，由總機構留抵應納營業稅。