Taiwan business person sells the mixed packaged rice, if the content is the rice that exempts of business tax and it does not mix with other rice packages. If it does not change their original properties, and non-processed rice products, they are exempt from business tax.

Company A accept the order of foreign clients and order goods from Company C, while Company C will order the goods from the third party supplier in a foreign country, and the third party supplier will send the goods to the foreign clients. According to the aforementioned situation, Company A could follow the regulations of the official document No. 7555603 issued by Ministry of Finance on 29 July 1986, issue a uniform invoice according to the difference of the letter of credit, recognized as commission or handling charges income and applicable to zero tax rate in accordance with Article 7, Paragraph No.2 of the Value-added and Non-value-added Business Tax Act. For the Company C, the difference between payment receipt from Company A and payment paid to the third party supplier in a foreign country will recognize as the commission income, the uniform invoice should issue within 3 days from the date of receipt the delivery note from the third party supplier in a foreign country. The proof of the documents with Company A and third party suppliers in a foreign country relating to the orders, should keep carefully for inspection by the competent authority.

Taiwan business person A accept the order from B (the purchaser) and order the goods from foreign supplier C, the goods will import under the name of the purchaser B, A should base on the difference received deemed as the commission income or based on the amount received and deemed as the commission income, A shall issue a duplicate uniform invoice to the foreign supplier C.