Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 1
These Enforcement Rules are adopted pursuant to Article 59 of the Value-Added and Non-Value-Added Business Tax Act ("the Act").
中文原文 加值型及非加值型營業稅法施行細則第1條
本細則依加值型及非加值型營業稅法（以下簡稱本法）第五十九條規定訂定之。