The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 3

Law:: The Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Chinese:: 特種貨物及勞務稅條例施行細則第3條

"Airplanes, helicopters, and ultra-light vehicles," as used in Article 2, paragraph 1, subparagraph 4 of the Act, means airplanes, helicopters, or ultra-light vehicles as defined in Article 2, subparagraphs 20, 24, and 25 of the Civil Aviation Act.

中文原文特種貨物及勞務稅條例施行細則第3條

本條例第二條第一項第四款所稱飛機、直昇機及超輕型載具，指民用航空法第二條第二十款、第二十四款及第二十五款所定之飛機、直昇機及超輕型載具。

English translation for reference only; the Chinese text prevails. Not legal advice.