財政部民國110年10月22日台財稅字第11004647342號

修正「營業人以自動販賣機銷售貨物或勞務營業稅稽徵要點」第4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 4 and 5 of \"Directions for the Audit of Business Tax in Business Entities Selling Goods or Services via Automatic Vending Machines\" (revised directions shall be taking into force from 1st, January 2022)