財政部民國101年8月6日台財資字第10122006520號

修正「營業稅電子資料申報繳稅作業要點」，自101年12月1日生效；第2點、第14點有關活期（儲蓄）存款帳戶透過網際網路轉帳繳納稅款作業規定，自102年3月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of "Operation Directions on Electronic Filing and Paying for the Business Tax" which shall be taking into force from 1st, December 2012; and for the revision on Paragraph 2 and 14 of the aforesaid directions which shall be taking into force from 1st, March 2013