Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 25
The term "current price" as used in the Act refers to the current market price prevailing in the locality for the sale of the same goods or services.
中文原文 加值型及非加值型營業稅法施行細則第25條
本法稱時價，係指當地同時期銷售該項貨物或勞務之市場價格。