Value-added and Non-value-added Business Tax Act Article 2
Taxpayers of the business tax are as follows:1. Business entities that sell goods or services.2. Consignees or holders of imported goods.3. Purchasers of services provided by foreign enterprises, institutions, groups, or organizations that have no fixed place of business within the territory of the R.O.C.; however, in the case of foreign international transport enterprises that have no fixed place of business within the territory of the R.O.C but have agents in the ROC, the taxpayers are the agents.4. If the agricultural or fishery fuel oil referred to in Subparagraph 27 or 28 of Paragraph 1 of Article 8 herein loses tax-exempt status due to a transfer or to a change in the purpose of use, the taxpayer is the transferring party or the party that changes the purpose of use; however, in the event that the transferring party or the party that changes the purpose of use is unknown, the taxpayer is the holder of the goods.
中文原文 加值型及非加值型營業稅法第2條
營業稅之納稅義務人如下：
一、銷售貨物或勞務之營業人。
二、進口貨物之收貨人或持有人。
三、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者，其所銷售勞務之買受人。
但外國國際運輸事業，在中華民國境內無固定營業場所而有代理人者，為其代理人。
四、第八條第一項第二十七款、第二十八款規定之農業用油、漁業用油有轉讓或移作他用而不符免稅規定者，為轉讓或移作他用之人。
但轉讓或移作他用之人不明者，為貨物持有人。
一、銷售貨物或勞務之營業人。
二、進口貨物之收貨人或持有人。
三、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者，其所銷售勞務之買受人。
但外國國際運輸事業，在中華民國境內無固定營業場所而有代理人者，為其代理人。
四、第八條第一項第二十七款、第二十八款規定之農業用油、漁業用油有轉讓或移作他用而不符免稅規定者，為轉讓或移作他用之人。
但轉讓或移作他用之人不明者，為貨物持有人。