Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 37 Law: Enforcement Rules of Value-added and Non-value-added Business Tax Act Chinese: 加值型及非加值型營業稅法施行細則第37條 The collateral provided by a business entity in accordance with Paragraph 2 of Article 30 of the Act shall be limited to those which meet the rules under Article 11-1 of the Tax Assessment and Collection Act. 中文原文 加值型及非加值型營業稅法施行細則第37條 營業人依本法第三十條第二項規定提供之擔保，以合於稅捐稽徵法第十一條之一規定者為限。
