Value-added and Non-value-added Business Tax Act Article 22
The special food and beverage service enterprises under Article 12 shall compute the amount of their business tax based upon their sales amount at the tax rate provided in said article. However, the competent tax authority may compute the tax amount based upon the assessed sales amount according to its investigation.
中文原文 加值型及非加值型營業稅法第22條
第十二條之特種飲食業，就其銷售額按同條規定之稅率計算營業稅額。
但主管稽徵機關得依查定之銷售額計算之。
但主管稽徵機關得依查定之銷售額計算之。