Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 16-3

The term "feed" as used in the former part of Subparagraph 19 of Paragraph 1 of Article 8 of the Act means foodstuffs as defined in Article 3 of the Feed Control Act.The term "unprocessed raw agricultural, forestry, fishery, and livestock products, and by-products thereof" as used in the former part of Subparagraph 19 of Paragraph 1 of Article 8 of the Act means any of the following:1. Unprocessed, original agricultural, forestry, fishery and livestock products and by-products.2. Agriculture, forestry, fishery, and livestock products and by-products that have only been subject to simple treatment by slaughtering, cutting, cleaning, shelling, or freezing without any alteration being made to their fundamental nature, and that are not mechanically sealed in bottles (or cans or tubs). However, those sold together with other goods or services are excluded.3. Other products determined by the MOF in consultation with the Ministry of Agriculture.The "agricultural, forestry, fishery, and livestock products and by-products harvested or captured by farmers or fishermen and sold by the same" as provided in the latter part of Subparagraph 19 of Paragraph 1 of Article 8 of the Act, and "fishery products captured and sold by fishermen" as provided in Subparagraph 20, shall be limited to those produced or captured and sold solely by the farmer or fisherman themselves, and exclusive of those purchased from others.