Fee-charging Standards of Administration, Procedural and Service of Technology Industrial Parks Article 9
In the event of errors in the declaration of industrial classification, businesses in the TIP shall apply to the Bureau or the Branch for modification with certificates issued by certified public accountants or other documents or materials that may serve as proof prior to the closing of the last payment period (end of next January) of the current year. Delayed applications will not be accepted.In the event of changes in the amount of administration fees resulting from changes of industrial classification, adjustments may be made in the sales turnover declared in the current year, and additional administration fees shall be paid or refunded after the closing of the last payment period of the current year.Businesses operating at the parks that submit sales correction reports to the competent tax collection agency shall submit relevant supporting documents to the Bureau of Industrial Parks or branch for correction.
中文原文 加工出口區管理費規費及服務費收費標準第9條
在區內營業之事業因申報業別分類錯誤,應於同年度最後一期(隔年一月底)結算前,檢附會計師簽證或其他可資證明文件資料,向園管局或分局申請變更,逾期不得申請。
因業別分類變更致管理費金額變動,得於同年度申報之營業額內調整,並於同年度最後一期結算後,予以補、退繳管理費。
在區內營業之事業向主管稽徵機關辦理銷售額更正申報者,應檢具相關佐證文件向園管局或分局辦理更正。
因業別分類變更致管理費金額變動,得於同年度申報之營業額內調整,並於同年度最後一期結算後,予以補、退繳管理費。
在區內營業之事業向主管稽徵機關辦理銷售額更正申報者,應檢具相關佐證文件向園管局或分局辦理更正。