These Enforcement Rules are adopted pursuant to Article 59 of the Value-Added and Non-Value-Added Business Tax Act ("the Act").

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The term "consignee of imported goods" as used in Subparagraph 2 of Article 2 of the Act, means the consignee named in the bills of lading or in the shipping manifest for the imported goods.
The term "holder of imported goods" means the person in possession of imported goods for which the taxable amount has not yet been paid.

The term "fixed place of business" as used in the Act means a fixed place for operating business of selling goods or services, including head office, administrative office, branch, limited partnership branch, business office, factory, maintenance shop, workshop, machine shop, warehouse, mining field, construction site, show room, liaison office, operating office, service station, operating division, branch store, sales outlet, auction house, and other similar places.

The term "electronic services" as used in Article 2.1 of the Act means services which are in conformance with one of the following conditions:
1. The services used are downloaded via the Internet and saved to computers or mobile devices for use.
2. The services are used online without being downloaded and saved into any devices.
3. Other services used are supplied through the Internet or other electronic tools.

The term "consideration" as used in Paragraphs 1and 2 of Article 3 of the Act includes receiving a payment or obtaining goods or services.

The term "practitioner" as used in Paragraph 2 of Article 3 of the Act means a lawyer, certified public accountant, architect, technician , physician, pharmacist, registered professional midwife (registered midwife), medical technologist (technician), programmer, actuary, real estate appraiser, physical therapist, occupational therapist, dietitian, psychologist, professional land registration agent, bookkeeper, author, broker, scrivener, performer, maritime pilot, program producer, trademark agent, patent attorney, arbitrator, bookkeeping and tax return filing agent, painting or calligraphy artist, printmaker, diviner, artisan, public safety inspector, notary public, and any other person who makes a living through skills or art.

Terms used in Paragraph 2 of Article 6-1 and Paragraph 9 of Article 7 of the Act are defined as follows:
1. "Enterprise inside an export processing zone" means an enterprise established in accordance with the Act Governing the Establishment and Administration of Export Processing Zones.
2. "Enterprise inside a science-based industrial park" means an enterprise established in accordance with the Act Governing the Establishment and Administration of Science-Based Industrial Parks.
3. "Enterprise inside an agricultural technology park" means an enterprise established with approval, in an agricultural technology park in accordance with the Act Governing the Establishment and Administration of Agricultural Technology Parks.
4. "Enterprise inside a free trade zone" means an enterprise established in accordance with the Act Governing the Establishment and Administration of Free Trade Zones.
5. "Bonded factory" means a bonded factory approved by and registered with Customs in accordance with “The Regulations Governing Customs Bonded Factories”.
6. "Bonded warehouse" means a bonded warehouse approved by and registered with Customs in accordance with “The Regulations Governing the Establishment and Administration of Bonded Warehouses”.
7. "Logistics center administered by Customs" means a logistics center approved by and registered with Customs in accordance with “The Regulations Governing Customs Clearance for Goods in Logistics Centers”.

The term "bonded goods" as used in Article 5 and the term "goods" as used in Subparagraphs 8 and 9 of Article 7 of the Act means goods registered by a bonded zone business entity into the relevant ledgers stamped by Customs, or into the computer-processed ledgers, for possible inspections by the supervising Customs.
The term "goods or services for operational use" as used in Subparagraph 4 of Article 7 of the Act means goods or services used for approved trade, warehousing, logistics, container (cargo) distribution, transit, transshipment, forwarding, customs clearance, assembling, sorting, packaging, repairing, fabricating, processing, manufacturing, examining, testing, exhibition, technical services, and other approved operational uses of bonded goods within a bonded zone, or goods or services for export.
The term "taxable zone" as used in Subparagraph 8 of Article 7 of the Act means any other area of the ROC other than the bonded zones.

The term "entertainment program" as mentioned in Subparagraph 1 of Article 12 of the Act refers to the existence of any one of the following situations during business hours:
1. The presence of at least two performers playing musical instruments; or
2. The presence of a professional singer or performer.

The term "small business entity" as used in the Act means a business entity of a small-scale with sporadic transactions, the monthly sales amount of which does not reach the threshold for using uniform invoices.

The term "other business entities exempted by the Ministry of Finance from reporting sales amounts" as used in the Act refers to the following business entities operating businesses of a special nature:
1. Barbershops and hair salons,
2. Bathhouses,
3. Taxi operations, and
4. Other businesses approved by the Ministry of Finance.