財政部民國111年4月29日台財稅字第11104579550號

核釋「加值型及非加值型營業稅法」第1條有關健保藥局及各縣市衛生局（所）接受政府機關委託代售徵用之家用快篩試劑徵免營業稅規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 1 of \"Value-added and Non-value-added Business Tax Act\", which stipulates that business tax shall not be levied on NHI contracted pharmacies and the public health bureau of municipality, city or county government selling the expropriated COVID-19 rapid antigen test kits under commission of the central government