Regulations for Assessing Business Tax of Certain Business Entities Article 8
For street vendors with permits issued by the municipal or county (city) government, the competent tax authority should set up a taxpayer registration file for each vendor and assess their sales amount.The competent tax authority should draft the Directions for Assessing the Sales Amount of Street Vendors in line with the economic development of the area under its jurisdiction and file it with the Ministry of Finance.
中文原文 營業稅特種稅額查定辦法第8條
凡經直轄市及縣（市）政府核發攤販營業許可證之攤販，主管稽徵機關均應設立稅籍，查定其銷售額。
前項攤販銷售額之查定，由主管稽徵機關視轄區經濟發展情形，自行擬定攤販銷售額查定要點，函報財政部備案。
前項攤販銷售額之查定，由主管稽徵機關視轄區經濟發展情形，自行擬定攤販銷售額查定要點，函報財政部備案。