對於本網站提供之相關資訊，如有任何疑義，請逕向公（發）布機關洽詢。
財政部民國109年6月2日台財稅字第10804685410號
核釋「加值型及非加值型營業稅法」第8條規定，有關營業人提供電子雜誌閱讀服務徵免營業稅之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 8 of "Value-added and Non-value-added Business Tax Act", which stipulates relevant rules regarding the taxation or exemption of the business tax for e-magazine reading services provided by business entities
