Value-added and Non-value-added Business Tax Act Article 26
For consignees of the agricultural wholesale markets or small business entities which sell agricultural products, or other small business entities covered by Article 23 and other business entities exempted by the MOF from filing tax returns, the minimum taxable sales amount shall be prescribed by the MOF.
中文原文 加值型及非加值型營業稅法第26條
依第二十三條規定，查定計算營業稅額之農產品批發市場之承銷人、銷售農產品之小規模營業人、小規模營業人及其他經財政部規定免予申報銷售額之營業人，其營業稅起徵點，由財政部定之。