Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 19

The sales amount in the circumstances of deemed sales of goods as specified in Paragraph 3 of Article 3 of the Act shall be determined as follows:1. Under Subparagraphs 1 and 2: the current price of goods.2. Under Subparagraphs 3 to 5: for purchasing goods on behalf of a third party, the actual price of the goods purchased; for requesting a third party to sell goods and for selling goods on behalf of a third party, the agreed sales price of the consigned goods.The business entity undertaking sales or purchases referred to in Subparagraph 2 above shall prepare written agreements for verification.The provisions of the preceding two Paragraphs shall also be applicable to the deemed sale of services as prescribed in Paragraph 4 of Article 3 of the Act.