財政部民國110年10月22日台財稅字第11004647344號

核釋「加值型及非加值型營業稅法」第32條及第48條等有關營業人以自動販賣機銷售食品、飲料及收取停車費，未依規定逐筆開立統一發票，於一定期間內得免處行為罰之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 32 and 48 of \"Value-added and Non-value-added Business Tax Act\", which stipulates relevant rules regarding the exemption from behavioral punishment for business entities who sell food and beverage or collect parking fees via automatic vending machines without issuing uniform invoices on an item-by-item basis within specific time periods