The business person that provides the goods or services that apply to zero tax rate, they are exempt of issuing uniform invoice if they are exporting goods, providing services relating to export or services provided in Taiwan but used in a foreign country, the goods or services sold to a bonded zone business entity for its operational use and the goods sold by a bonded zone business entity to a taxable zone business entity and exported directly without being transported to the taxable zone. If they issue an invoice after the prescribed time, they are applicable to zero tax rate if they are having the supporting documents stated in the Article No. 11 of the Enforcement Rules of Value-added and Non-value-added Business Tax Act and the List of Sales for Goods and Services Sold by a Business Entity at Zero-tax-rate. If there is issuing of the uniform invoice after prescribed time and does not involve in the tax evasion, or voluntarily files a supplementary tax declaration before being informing or discovering day, the penalty to the Taiwan business person may be lifted in accordance with the Article No. 44 of the Tax Collection Act.

The tuition center that registered under the Ministry of Education, providing the educational services, could exempt from business tax in accordance with Subparagraph 5, Paragraph 1, Article No. 8 of the Value-added and Non-value-added Business Tax Act. However, the input tax paid for the purchasing of goods is not refundable.