財政部民國113年3月21日台財稅字第11304503520號

核釋營業人短、漏開統一發票於法定申報期限前經查獲之處罰原則

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule for the penalties of a business entity failing to issue uniform invoices or understated sales amount on uniform invoices before the statutory period for filing a tax return