財政部民國111年8月8日台財稅字第11104610672號

核釋「加值型及非加值型營業稅法」第30條規定，從事網路銷售營業人未依規定辦理稅籍登記事項之變更者，於一定期間內得免處行為罰

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