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財政部民國114年4月7日台財稅字第11404515421號
修正「跨境電子勞務交易課徵營業稅規範」，自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision of "Directions on the Levying of Business Tax on Cross-Border Electronic Services Transactions" (former name: Directions on the Levy of Business Tax on Cross-Border Electronic Services Transactions) (revised directions come into force from 7th, April 2025)
