The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 8
"Other institution," as used in Article 4, paragraph 2, subparagraph 3 of the Act, means an agency, enterprise, group, or other organization with the authority to conduct public auctions or sales of goods pursuant to applicable laws and regulations.
中文原文 特種貨物及勞務稅條例施行細則第8條
本條例第四條第二項第三款所稱其他機關（構），指依法規得公開拍賣或變賣貨物之機關、事業機構、團體及其他組織。