Regulations for Levying the Management Fees at Science Parks Article 4

Park enterprises shall pay one point nine thousandth (1.9/1000) of the sales revenue as the management fee if the amount calculated based on the sales revenue exceeds the management fees prescribed in the preceding paragraph.In the event that the park enterprises set up the headquarter within the Park, and branches outside the Park, or vice versa, the headquarter and branches shall respectively report their sales amount and pay the business tax thereof to the competent tax authority where each is located.The term "sales revenue" as used in this Regulation shall mean the aggregated amount of the sales amounts noted on the Business Operator's Sales Amount and Tax Return, receipts and the allocation or transfer of services and goods between headquarter and branches or other basis that is sufficient to objectively calculate the value of output, after deducting the amount of the items specified in Article 10 hereof.