The Specifically Selected Goods and Services Tax Act Article 1
A specifically selected goods and services tax shall be imposed, in accordance with the provisions of this Act, on the sale, manufacture, and import of specifically selected goods or the sale of specifically selected services within the territory of the Republic of China.
中文原文 特種貨物及勞務稅條例第1條
在中華民國境內銷售、產製及進口特種貨物或銷售特種勞務，均應依本條例規定課徵特種貨物及勞務稅。