財政部民國110年12月29日台財稅字第11004703450號

修正「信用卡繳納稅款作業要點」第3點規定、「自動櫃員機轉帳納稅細部作業要點」第15點規定、「電話語音及網際網路轉帳繳納稅款作業要點」第4點規定、「晶片金融卡轉帳繳納稅款作業要點」第4點規定、「電子支付帳戶轉帳繳納稅款作業要點」第4點規定及「稽徵機關委託便利商店代收稅款作業要點」第5點規定，自111年1月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 3 of \"Operation Directions for Tax Payment by Credit Cards\", Paragraph 15 of \"Operation Directions for Tax Payment by Automated Teller Machines\", Paragraph 4 of \"Operation Directions for Tax Payment by Phone or E-transactions from Current or Savings Accounts\", Paragraph 4 of \"Operation Directions for Tax Payment by Automated Teller Machine IC Cards\", Paragraph 4 of \"Operation Directions for Tax Payment via Electronic Payment Accounts\" and Paragraph 5 of \"Operational Directions for Tax Payment to Tax Collection Agencies at Entrusted Convenience Stores\" (revised directions shall be taking into force from 1st, January 2022)