The Regulations Governing the Scope of Core Business revenues from the Banking and Insurance Business of the Banking and Insurance Industries Article 1
The Regulations herein are set forth pursuant to Paragraph 2, Article 11 of the Value-Added and Non-Value-Added Business Tax Act.
中文原文 銀行業保險業經營銀行保險本業收入範圍認定辦法第1條
本辦法依加值型及非加值型營業稅法第十一條第二項規定訂定之。