Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 10
The term "other business entities exempted by the Ministry of Finance(hereinafter referred to as the MOF) from reporting sales amounts" as used in the Act refers to the following business entities operating businesses of a special nature:1. Barbershops and hair salons,2. Bathhouses,3. Taxi operations, and4. Other businesses approved by the MOF.
中文原文 加值型及非加值型營業稅法施行細則第10條
本法稱其他經財政部規定免予申報銷售額之營業人，指左列營業性質特殊之營業人：
一、理髮業。
二、沐浴業。
三、計程車業。
四、其他經財政部核定之營業。
一、理髮業。
二、沐浴業。
三、計程車業。
四、其他經財政部核定之營業。