財政部民國102年10月15日台財資字第1020004439號

修正「營業稅電子資料申報繳稅作業要點」部分規定，自103年2月1日生效；第5點、第18點有關電子發票作業規定，自104年2月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on partial provisions of "Operation Directions on Electronic Filing and Paying for the Business Tax" (revised directions shall be taking into force from 1st, February 2014); Paragraph 5 and 18 of the aforesaid Directions, in regard to electronic invoices (revised directions shall be taking into force from 1st, February 2015)