Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 18
When a business entity uses goods or services in a trade for the goods or services of others, the sales amount shall be the higher of the prevailing prices for the goods or services traded-out and traded-in.
中文原文 加值型及非加值型營業稅法施行細則第18條
營業人以貨物或勞務與他人交換貨物或勞務者，其銷售額應以換出或換入貨物或勞務之時價，從高認定。