Uniform Invoice for Individual Expenses shall not be Used for Deduction

According to Value-Added and Non-Value-Added Business Tax Act, input tax shall not be deducted from output tax by a business entity if the goods or services purchased are not for the use of principal and ancillary business operation. However, purchases made for assisting national defense construction, troop morale, and contribution to government is not included.The action of collecting uniform invoice for individual expenses from employee as cost expense receipt to declare business income tax shall be regarded as tax avoidance. According to Income Tax Law, a fine of no more than twice the amount of the tax evaded must be levied.