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財政部民國110年10月22日台財稅字第11004647342號
修正「營業人以自動販賣機銷售貨物或勞務營業稅稽徵要點」第4點、第5點規定,自111年1月1日生效
MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 4 and 5 of "Directions for the Audit of Business Tax in Business Entities Selling Goods or Services via Automatic Vending Machines" (revised directions shall be taking into force from 1st, January 2022)