1. In the case where a business entity with a main office and one or more branches conducts transactions such as contracting, ordering, and payment of fees at the main office, while goods or services are supplied by the branches, tax invoices can be issued by either the main office or the branches.

 

2. If a corporate entity establishes a branch at a location different from the main office and receives tax invoices related to that branch in the name of the main office before registering the branch, the purchase tax amount of such tax invoices can be deducted from the main office's sales tax amount.