財政部民國115年9月3日台財稅字第11504611390號

有關營業人銷售「虛擬資產服務法」第3條第1款及第6款所定虛擬資產及穩定幣，非屬營業稅課稅範圍之相關規定

MINISTRY OF FINANCE Order is hereby given, for the stipulation that sales of virtual assets and stablecoins specified in Subparagraph 1 and 6 of Article 3 of "Virtual Asset Services Act" made by business entities shall be exempt from business tax