Fee-charging Standards of Administration, Procedural and Service of Technology Industrial Parks Article 11

The turnover declared by businesses in the parks includes sales returns and discounts, collection and payment, income from the sale of fixed assets other than the operation of business, income from scrap materials, monetary amount of invoices issued by asset financing, rental income within six months and assets outside the parks. For rental income, administration fees will be exempted if it is verified and supported by sufficient supporting documents.For payments or receipts on behalf of others included in the sales turnovers mentioned in the foregoing paragraph, exemption should be processed in each payment period. At the end of the year when the company prepares the final accounts and makes a declaration, the amount that appears in the CPA-verified annual final accounts should be submitted to the Bureau or the Branch for future reference. At the same time, application for supplemental payment or refund of administration fees should be made to the Bureau or the Branch with the verified amount as audited by an accountant.