行政院民國106年5月1日院臺財字第1060010181號

修正「加值型及非加值型營業稅法施行細則」部分條文，自106年5月1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 become effective from 1st, May 2017)