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財政部民國110年6月25日台財稅字第11004573290號
修正「財政部各地區國稅局受理營業人因嚴重特殊傳染性肺炎（COVID-19）疫情影響申請退還營業稅溢付稅額審核作業原則」第2點規定及第4點附件，自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 2 and the supplementary of Paragraph 4 of "Directions Governing the Reviewing Procedure of the Regional National Taxation Bureaus, Ministry of Finance for Accepting Tax Refund Applications for Overpaid Business Tax Claimed by Business Entities Affected by the Coronavirus Disease 2019 (COVID-19) " (revised directions take into force from 25th, June 2021)
