Imposed Object and Scope	Tax Payers	Regulation
Commodities, services manufactured locally or imported, are subjected to Business Tax.	Business owners of commodities or labor. Consignees or the holder of imported commodities. The buyer of foreign businesses, organizations or groups which sell commodities or services and do not have a fixed place of business. However, for foreign international logistics businesses, which do not have a fixed office in Taiwan but has a local proxy, the local proxy is subjected to Business Tax.	Regulations Governing the Use of Uniform Invoices The Regulations for Assessing Business Tax of Certain Business Entities Regulations Governing the Use of Cash Register by Business Entities Regulations Regarding the Claiming of VAT Refunds by Foreign Passengers Purchasing Goods Eligible for VAT Refund The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the R.O.C.