Value-added and Non-value-added Business Tax Act Article 4
Any of the following circumstances is a sale of goods within the territory of the R.O.C.:1. Where goods sold are required to be transported in order to effectuate delivery and the origin of shipment is within the territory of the R.O.C..2. Where goods sold are not required to be transported in order to effectuate delivery, and the goods are located within the territory of the R.O.C..Any of the following circumstances is a sale of services within the territory of the R.O.C.:1. Where services sold are provided or utilized within the territory of the R.O.C..2. Where passengers are boarded or goods loaded within the territory of the R.O.C by an international transportation enterprise.3. Where a foreign insurance enterprise accepts reinsurance policies from an insurance enterprise within the territory of the R.O.C..
中文原文 加值型及非加值型營業稅法第4條
有左列情形之一者，係在中華民國境內銷售貨物：
一、銷售貨物之交付須移運者，其起運地在中華民國境內。
二、銷售貨物之交付無須移運者，其所在地在中華民國境內。
有左列情形之一者，係在中華民國境內銷售勞務：
一、銷售之勞務係在中華民國境內提供或使用者。
二、國際運輸事業自中華民國境內載運客、貨出境者。
三、外國保險業自中華民國境內保險業承保再保險者。
一、銷售貨物之交付須移運者，其起運地在中華民國境內。
二、銷售貨物之交付無須移運者，其所在地在中華民國境內。
有左列情形之一者，係在中華民國境內銷售勞務：
一、銷售之勞務係在中華民國境內提供或使用者。
二、國際運輸事業自中華民國境內載運客、貨出境者。
三、外國保險業自中華民國境內保險業承保再保險者。