Regulations for the Computation of Business Tax for Dual-Status Business Entities Article 6

Business tax payable by a dual-status business entity for purchase of services specified in Paragraph 1, Article 36 of the Act shall be computed according to the following formula and shall be filed and paid with the business tax for the current period.Tax due = Purchase payment x applicable tax rate x non-deductible ratio for the current period
中文原文 兼營營業人營業稅額計算辦法第6條
兼營營業人購買本法第三十六條第一項之勞務,應依下列公式計算其應納營業稅額,併同當期營業稅額申報繳納。
應納稅額=給付額x徵收率x當期不得扣抵比例

English translation for reference only; the Chinese text prevails. Not legal advice.