Value-added and Non-value-added Business Tax Act Article 2-1
A foreign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. selling electronic services over the internet or other digital network to an individual in the territory of the R.O.C. shall be the taxpayer of the business tax and may not apply for the provision of Subparagraph 3 of the preceding article of this Act.
中文原文 加值型及非加值型營業稅法第2-1條
外國之事業、機關、團體、組織在中華民國境內無固定營業場所，經由網際網路或其他數位方式銷售電子勞務予境內自然人者，為營業稅之納稅義務人，不適用前條第三款規定。