Regulations for Assessing Business Tax of Certain Business Entities Article 1
These Regulations are adopted pursuant to Paragraph 3, Article 40 of the Value-Added and Non-Value-Added Business Tax Act (hereunder referred to as "the Act").
中文原文 營業稅特種稅額查定辦法第1條
本辦法依加值型及非加值型營業稅法（以下簡稱本法）第四十條第三項規定訂定之。