The Specifically Selected Goods and Services Tax Act Article 7
The tax rate for the specifically selected goods and services tax is 10%, and in the case that the tax rate for the specifically selected goods of Subparagraph 1 of Paragraph 1 of Article 2 is 15% if the holding period is no more than 1 year.
中文原文 特種貨物及勞務稅條例第7條
特種貨物及勞務稅之稅率為百分之十。
但第二條第一項第一款規定之特種貨物，持有期間在一年以內者，稅率為百分之十五。
但第二條第一項第一款規定之特種貨物，持有期間在一年以內者，稅率為百分之十五。