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財政部民國112年10月25日台財稅字第11204586990號
修正「稅務違章案件裁罰金額或倍數參考表」加值型及非加值型營業稅法第51條規定部分,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision of "Reference Table for Fines and Multiples of Punishments" related to Article 51 of "Value-Added and Non-value-Added Business Tax Act" (revision becomes effective from 25th, October 2023)