Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 12
The duty-free shops eligible for application of the zero business tax rate under Subparagraph 3, Article 7 of the Act refers only to those which are established in accordance with the Regulations Governing the Establishment and Management of Duty-free Shops.
中文原文 加值型及非加值型營業稅法施行細則第12條
適用本法第七條第三款營業稅稅率為零之免稅商店，以依免稅商店設置管理辦法規定設置者為限。