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財政部民國113年12月12日台財稅字第11304677940號
修正「小規模營業人營業稅起徵點」,自114年1月1日生效
MINISTRY OF FINANCE Order is hereby given, for the amendment of "Taxable Threshold of Non-value-Added Tax for Small Business Entities" (former name: Small Business Entities Minimum Taxable Sales Amount) (amendment shall become effective from 1st, January 2025)