The administration fees paid by the Park enterprises are calculated according to the size of the land, factory buildings or business premises rented. The standard computation rate is setforth in Appendix 1. In the event that more than two types of land or buildings are rented simultaneously, the higher amount of the two shall apply.The Park enterprises, which have received the approval of residency from the Administration and acquired the for-profit business registration, with the sales revenue exceeding the estimated amount set forth in Appendix 1, shall pay the administration fees in an amount equal to 2%o of the sales revenue of the current month.Only after obtaining a license to use the portion of newly established factory buildings that has been approved by the Administration shall those Park enterprises that pay for administration fees in accordance with Paragraph 1 of this Articleinclude the new increased portion into computation.In the event that a Park enterprise has set up the head office inside the Park and a branch office outside the Park, or vice versa,the head office and branch office shall file their sales revenues with their respective local competent tax authorities and pay the respective business taxes.The term “sales revenue”, as used in the Standards, shall refer to the sum calculated on the basis of the sales amounts stated in the “sales amount of business and declaration form of the tax return”, receipts, allocation and transfer of the services and goods between the head office and branch office, and other referencesthat are sufficient to objectively estimate the output value after the items specified in Article 9 are deducted.Appendix1.pdf