财政部民国111年8月8日台财税字第11104610672号

核释「加值型及非加值型营业税法」第30条规定，从事网路销售营业人未依规定办理税籍登记事项之变更者，于一定期间内得免处行为罚

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 30 of \"Value-added and Non-value-added Business Tax Act\", which stipulates the exemption from penalty for business entities who sell goods or services on the Internet for failing to apply for the modification of taxation registration within a given period