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財政部民國113年4月12日台財資字第1130001073號
修正「營業稅電子資料申報繳稅作業要點」部分規定及第21點附件6、附件7,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision on partial provisions of Appendix 6 and 7 of Paragraph 21 of "The Operation Directions for Business Tax Declaration Electronic Data" (former name: Operation Directions on Electronic Filing and Paying for the Business Tax) (revised directions come into force from 12th, April 2024)