Article 64Omission or Modification of Matters, etc. to Be Stated in Books and Documents

Where, owing to the type of industry, form of business, scale or other circumstances, it is difficult for a blue-return filer to comply with the provisions of Articles 58 to 62 (Books and Documents, etc. of Blue-Return Filers), the blue-return filer may, with the approval of the competent district director with jurisdiction over the place for tax payment, omit or modify part of the matters to be stated as prescribed in those provisions.