Value-added and Non-value-added Business Tax Act｜第 3 條｜Chapter 1 General Provisions｜Act｜In Force
第 一 章｜財政部 / 賦稅署｜v114.05.28
Last Amended: 2025-05-28
The definition of sale of goods is the transfer of ownership of goods to others for a consideration. The definition of sale of services is the supply of services to others or the provision of goods to others for the use of the goods for a consideration with the exception of professional services offered by practitioners and services rendered by individuals in employment. Any one of the following circumstances shall be deemed as a sale of goods: 1. Goods produced, imported or purchased by a business entity for sale but in fact used by itself or transferred to others for no consideration. 2. Goods used to redeem debt or distributed to shareholders or investors; and goods left over when a business entity is dissolved or nullified. 3. Where a business entity purchases goods under its own name on behalf of a third party and delivers the goods to the third party. 4. Where a business entity consigns goods to others for sale. 5. Where a business entity sells the consigned goods. The preceding paragraph shall also be applicable to sale of services.