財政部民國112年11月2日台財稅字第11204651080號

核釋「加值型及非加值型營業稅法」第8條第1項有關政府委託代辦勞（業）務免徵營業稅之適用規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Paragraph 1 of Article 8 of \"Value-added and Non-value-added Business Tax Act\", which stipulates rules applying to business tax exemption for services consigned by the government