Regulations for Assessing Business Tax of Certain Business Entities Article 2
The provisions in the Regulations herein shall apply to the assessment of the sales amounts of business entities whose business tax is computed in accordance with the proviso to Article 21, the proviso to Article 22, and Article 23 of the Act.
中文原文 營業稅特種稅額查定辦法第2條
依本法第二十一條但書、第二十二條但書及第二十三條規定，查定計算營業稅額之營業人，其銷售額之查定，適用本辦法之規定。