105 from January to March sales tax levied on the investigation will be given 105 April levy, based on value-added and non-value-added business tax law and Article 25 of the same Act Enforcement Rules Article 44, calculated using constant check business tax business people, if the purchase of goods or services used in the business, and has made business tax certificate, each of the current month will be able to legally obtain a tax deduction of 10% of the proceeds credentials check given tax deductions. But according to the same method implementation of Rule 31 provides that input tax if the provisions of Article 19, paragraph 1 shall not deductible, you can not apply the provisions of the above deductions. 105 from January to March sales tax was levied on the Determining deductions proceeds credentials, please report to the competent tax collection authority in 105 years April 5.

Appeals, check Calculation business tax business people to buy goods or services, do not forget to obtain uniform invoice triple formula and declare proceeds credentials within the prescribed period, in order to enjoy the tax amount to 10% in the investigation given tax deductions interests Please hold period! If you have any questions, please call the IRS toll-free 0800-000321, or contact your branch to the area, the tax collection service at the IRS colleagues will be happy to serve you.