財政部民國109年5月25日台財稅字第10904508980號

修正「菸酒稅電子申報作業要點」部分規定，自109年1月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on partial provisions of "Directions for the Electronic Filing of Tobacco and Alcohol Tax Returns" (revised directions have taken into force since 1st, January 2020)