When a business shuts down and uses its remaining inventory to repay debts, the transaction is considered a sale. The company must issue a uniform invoice based on the fair market value and report the corresponding business tax.

The Ministry of Finance Taipei National Tax Bureau has stated that business owners should register for tax purposes with the competent tax authority before commencing their business operations. If they operate without completing tax registration and their monthly sales meet the threshold for issuing unified invoices (currently NT$200,000) and are found not to issue certificates to others or fail to obtain purchase certificates, they will be subject to penalties as prescribed by law.