Value-Added Business Tax, the fulfillment of its tax obligation and its amount, shall be subject to Article 15, Section 1 of the Value-added and Non-value-added Business Tax Act, whereas Article 29 of the Enforcement Rules of the Business Tax Act, stating that input taxes failed to file on time are allowed to postpone its filing, which only serves the purpose of administrative simplicity and the promotion of its efficiency, and shall not,therefore, change the substantial tax law regulations lest it affect the rights or benefits of taxpayers.This Articale holds that calculation of the amount of tax evasion shall return to apply Article 15 of the mother law. On condition that taxpayer failed to submit the evidentiary documents of the amount of input taxes in the current reporting period, supplementary repoting afterwards should still be allowed during tax investigation procedure to ensure the accuracy and objectivity of the amount of tax evasion. No. 660 of J.Y. Interpretation,forbids taxpayers of supplementary repoting afterwards so as to deduct input taxes ,improperly raises the “objective amount of tax payable” and thus only recognize output tax as the amount of tax evasion, namely the calculating basis of punishment, which diverges from the concept of “value added” tax. Such Interpretation is in opposition to the in-dubio-proreo principle in modern constitutional state.It may be suggested that No. 660 of J.Y. Interpretation be understood in a narrower sense before any law amendments added to it. Therefore, to conform to the proportionality principle and ability-to-pay principle in the constitution, deduction of input tax or the approval of estimation on input tax should be allowed especially in the following types:Loss of account books and vouchers due to non-attributive reasons or;Serious unfairness leading to serious damage on condition of the estimation of input tax is not approved.In the case of conducting business without a business registration therefore acquiring input documentary evidences without legal basis as well as in the case of borrowing license practices, for example, activities such as changing the attributees of tax burden completely to third parties, according to the principle of substantial taxation, its sales income along with purchase expenses shall both be attributed together. Otherwise, failure in recognition of the deduction of input tax may worsen the seriousness of unfair taxation.