行政院民國100年6月22日院臺財字第1000021481號

修正「加值型及非加值型營業稅法施行細則」部分條文，自100年6月22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" (amended rules take into force from 22nd, June 2011)