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What is the definition of the term “fixed place of business” used in the Income Tax Act?
The term "fixed place of business" as used in Income Tax Act refers to fixed places for the operation of business, including administrative offices, branch or sub-branch offices, business offices, factories, workshops, warehouses, mining fields, and construction sites; however, this shall exclude warehouse or storage sites used exclusively for purchase of goods and maintenance shops not used for processing or manufacturing products. 

Issued:Taxation Administration,Ministry of Finance,R.O.C Release date:2013-06-26 Last updated:2019-08-12