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財政部民國109年6月2日台財稅字第10804685410號
核釋「加值型及非加值型營業稅法」第8條規定，有關營業人提供電子雜誌閱讀服務徵免營業稅之相關規定
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
出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=115940&log=detailLog
