According to Article 35 of Value-added and Non-Value-added Business Tax Act (hereafter referred to as Business Tax Act), except as otherwise prescribed by this Act, any business entity, with or without sales, shall file a tax return on a bimonthly basis for its sales amount, tax payable or overpaid tax amount within 15 days of the following period with tax deduction and any other relevant documents attached to the governing tax authority. If there is any business tax payable, it shall be paid to the Treasury in advance with the receipt attached to the tax return for filing....