The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 9
"Business entity," as used in Article 4, paragraph 2, subparagraph 5 of the Act, means an agency, enterprise, group, or other organization operated as a membership system.
中文原文 特種貨物及勞務稅條例施行細則第9條
本條例第四條第二項第五款所稱營業人，指以會員制方式經營之機關、事業機構、團體及其他組織。