Article 66Matters to Be Stated in a Return Where a Shortfall in Deduction Arises in Consumption Tax on Specified Taxable Purchases

With regard to a return under Article 45, paragraph (1) of the Act for a taxable period in which there is no amount of consumption tax set forth in item (ii) of that paragraph and the amount of consumption tax set forth in item (iii), (a) of that paragraph relates solely to consumption tax on specified taxable purchases (meaning consumption tax on specified taxable purchases prescribed in Article 30, paragraph (1) of the Act), the amount of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) of the Act must be stated in that return as zero.