財政部民國103年6月30日台財資字第1030001985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9月1日生效；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, September 2014); Paragraph 18 of the aforesaid Directions, in regard to electronic invoices, shall be taking into force from 1st, February 2015