Regulations for the Computation of Business Tax for Dual-Status Business Entities Article 7
At the time of filing the last business tax return for the year, dual-status business entities shall adjust the tax due based on the non-deductible ratio for the current year, and report the adjusted tax in the last business tax return for the year. The formula is as follows:Adjusted tax = Input tax already deducted for the year - (input tax for the year - non-deductible input tax pursuant to Paragraph 1, Article 19 of the Act) x (1 - non-deductible ratio for current year)If the dual-status business entity has purchased any of the services specified in Paragraph 1, Article 36 of the Act, the relevant business tax shall be adjusted according to the following formula:Adjusted tax = Payment for services purchased in the tax year x applicable tax rate x non-deductible ratio for the current year - business tax already paid for services purchased in the current yearIf the dual-status business entity starts business during a year and its actual operation time in the year is less than nine months, the said business entity is not required to make a tax adjustment for the current year. The entity shall make an adjustment according to the preceding two paragraphs while filing the last business tax return for the following year.
中文原文 兼營營業人營業稅額計算辦法第7條
兼營營業人於報繳當年度最後一期營業稅時，應按當年度不得扣抵比例調整稅額後，併同最後一期營業稅額辦理申報繳納，其計算公式如下：調整稅額＝當年度已扣抵之進項稅額－（當年度進項稅額－當年度依本法第十九條第一項規定不得扣抵之進項稅額）ｘ（1－當年度不得扣抵比例）兼營營業人如有購買本法第三十六條第一項之勞務者，並應依下列公式調整：調整稅額＝當年度購買勞務給付額ｘ徵收率ｘ當年度不得扣抵比例–當年度購買勞務已納營業稅額兼營營業人於年度中開始營業，其當年度實際營業期間未滿九個月者，當年度免辦調整，俟次年度最後一期比照前二項規定調整之。