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財政部民國112年3月24日台財稅字第11204511171號
配合112年3月24日台財稅字第11204511170號令修正發布「中央系統型及汽車冷暖氣機貨物稅折算課徵辦法」，名稱並修正為「中央系統型冷暖氣機貨物稅折算課徵辦法」，廢止及修正本部80年5月14日台財稅第801246400號函等6則解釋函令，自112年3月26日生效
MINISTRY OF FINANCE Order is hereby given, for the stipulation to abolish some 3 interpretive rules and revise some 3 interpretive rules in order to comply with the amendment of "Regulations for Computing and Levying Commodity Tax for Central and Automobile Air Conditioning Systems" promulgated on 24th, March 2023, and the renaming of the Regulations as "Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems" (stipulation shall become effective from 26th, March 2023)
