Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 4-1
The term "electronic services" as used in Article 2-1 of the Act means services which are in conformance with one of the following conditions:1. The services used are downloaded via the Internet and saved to computers or mobile devices for use.2. The services are used online without being downloaded and saved into any devices.3. Other services used are provided through the Internet or other digital means.
中文原文 加值型及非加值型營業稅法施行細則第4-1條
本法第二條之一所稱電子勞務，指符合下列情形之一者：
一、經由網際網路傳輸下載儲存至電腦設備或行動裝置使用之勞務。
二、不須下載儲存於任何裝置而於網際網路使用之勞務。
三、其他經由網際網路或數位方式提供使用之勞務。
一、經由網際網路傳輸下載儲存至電腦設備或行動裝置使用之勞務。
二、不須下載儲存於任何裝置而於網際網路使用之勞務。
三、其他經由網際網路或數位方式提供使用之勞務。