財政部民國115年10月13日台財稅字第11504648110號

訂定115年版「印花稅使用牌照稅娛樂稅法令彙編」發行後相關釋示函令適用原則

MINISTRY OF FINANCE Order is hereby given, for stipulating principles regarding the application of relevant interpretive rules after the publication of "2026 Codification of the Regulations of Stamp Tax, Vehicle License Tax and Amusement Tax"