財政部民國100年7月21日台財稅字第10000177640號

訂定「菸酒稅電子申報作業要點」，自100年9月1日生效

MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Directions for the Electronic Filing of Tobacco and Alcohol Tax Returns" (directions shall be taking into force from 1st, September 2011)