Regulations for Levying the Management Fees at Science Parks Article 9

For park enterprises and financial institutions reporting their management fees, the procedure, deadline of payment and relevant supporting documents are as follows:1. The management fees shall be paid every two months. The payment shall be voluntarily reported and paid to the bank designated by Bureau by the twentieth day of each odd month.2. When paying the management fees, the park enterprises having obtained the approval of business registration from the competent tax authority shall provide the detailed list of self-reported management fees, a photocopy of the "Business Operator's Sales Amount and Tax Return" affixed with the receipt seal of the competent tax authority, certificates for deduction items and the "Detailed lists for exemption from the use of uniform invoice receipt by Science Park Enterprises," and the park enterprises shall have the aggregated amount of the receipts filled in the related columns of "Business Operator's Sales Amount and Tax Return." In the event that a park enterprise sets up its headquarter within the Park and branches outside the Park, or vice versa, and that the headquarter reports its sales amount together with the sales amount of its branches and pays the business tax thereof to the competent tax authority where the headquarter is located, such a park enterprise shall additionally submit its "Business Operator's Sales Amount and Tax Return" affixed with the receipt seal of the competent tax authority. The Bureau may request such a park enterprise to provide import/export declarations, delivery certificates, sales orders or other supporting documents which are sufficient to prove its sales revenues and satisfactory to the Bureau.3. Those park enterprises failed to obtain the approval of the business registration from the competent tax authority shall provide the detailed list of self-reported management fees when paying the management fees.4. The financial institutions shall provide a photocopy of the "Business Operator's Sales Amount and Tax Return" affixed with the receipt seal of the competent tax authority.The detailed list of self-reported management fees provided pursuant to the second and third subparagraph of the preceding paragraph shall be reported online in accordance with the management fee reporting system established by the Bureau.If the Bureau finds any underpayment made by the park enterprises and the financial institutions, the park enterprises and the financial institutions shall fill up the shortage thereof when paying the next management fees. If there is any correction in the reported sales amount previously filed with the competent tax authority, the management fees of the previous period shall be adjusted by including the adjusted sales amount in the management fees report for the month in which correction is made.