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财政部民国109年6月2日台财税字第10804685410号
核释「加值型及非加值型营业税法」第8条规定，有关营业人提供电子杂志阅读服务徵免营业税之相关规定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 8 of "Value-added and Non-value-added Business Tax Act", which stipulates relevant rules regarding the taxation or exemption of the business tax for e-magazine reading services provided by business entities
出处:https://gazette.nat.gov.tw/egFront/detail.do?metaid=115940&log=detailLog
