Value-added and Non-value-added Business Tax Act Article 1
Value-added or non-value-added business tax shall be levied, in accordance with this Act, on the sale of goods or services within the territory of the Republic of China (R.O.C.) and on the import of goods.
中文原文 加值型及非加值型營業稅法第1條
在中華民國境內銷售貨物或勞務及進口貨物，均應依本法規定課徵加值型或非加值型之營業稅。