行政院民國113年12月17日院臺財字第1135025290號

修正「加值型及非加值型營業稅法施行細則」部分條文，自114年1月1日施行

EXECUTIVE YUAN Order is hereby given, for the amendment on partial articles of "Enforcement Rules of Value-Added and Non-value-Added Business Tax Act" (amendment shall become effective from 1st, January 2025)