Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 41
In the event that the business tax payable by the other fixed places of business of a business entity, remains unpaid despite demand for payment by the tax authority in charge, the tax authority in charge may demand payment from the head office of the business entity or deduct the unpaid tax from the overpaid tax of the head office.
中文原文 加值型及非加值型營業稅法施行細則第41條
營業人之其他固定營業場所有欠繳營業稅情事，經催繳而未繳納者，該管稽徵機關得向其總機構催收或自總機構申報溢付營業稅額中扣減之。