Value-added and Non-value-added Business Tax Act Article 10
Except as otherwise prescribed by this Act, the business tax rate shall be no less than 5% and no more than 10%. The applicable collection rate shall be determined by the Executive Yuan.
中文原文 加值型及非加值型營業稅法第10條
營業稅稅率，除本法另有規定外，最低不得少於百分之五，最高不得超過百分之十；其徵收率，由行政院定之。