Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 5
The term "consideration" as used in Paragraphs 1and 2 of Article 3 of the Act includes receiving a payment or obtaining goods or services.
中文原文 加值型及非加值型營業稅法施行細則第5條
本法第三條第一項及第二項所稱取得代價，包括收取價金、取得貨物或勞務在內。