行政院民國104年12月23日院臺財字第1040064965號

修正「加值型及非加值型營業稅法施行細則」第38條條文，自104年12月23日施行

EXECUTIVE YUAN Order is hereby given, for the amendment on Article 38 of "Enforcement Rules of Value-added and Non-value-added Business Tax Act" (amended rules become effective from 23rd, December 2015)