Offshore Banking Act Article 14
Sales revenue of offshore banking branches shall be exempt from business tax; however, the sales revenue of offshore banking branches derived from the sales to natural persons, juristic persons, government agencies and financial institutions within the territory of the ROC shall be subject to taxation or exemptions as stipulated in the Value-added and Non-value-added Business Tax Act.
中文原文 國際金融業務條例第14條
國際金融業務分行之銷售額，免徵營業稅。
但銷售與中華民國境內個人、法人、政府機關或金融機構之銷售額，其徵免應依照加值型及非加值型營業稅法之規定辦理。
但銷售與中華民國境內個人、法人、政府機關或金融機構之銷售額，其徵免應依照加值型及非加值型營業稅法之規定辦理。