The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 1
These Enforcement Rules are adopted pursuant to Article 25 of the Specifically Selected Goods and Services Tax Act ("the Act").
中文原文 特種貨物及勞務稅條例施行細則第1條
本細則依特種貨物及勞務稅條例（以下簡稱本條例）第二十五條規定訂定之。