財政部民國109年4月16日台財稅字第10900005070號

募集發行金額新臺幣3000萬元以下具證券性質之虛擬通貨並依櫃買中心之規定辦理者，為「證券交易稅條例」第1條第2項規定經政府核准得公開募銷之其他有價證券，其買賣應依同條例第2條第2款規定課徵1‰證券交易稅

MINISTRY OF FINANCE Order is hereby given, for the stipulation that the securities-type virtual currency which is offered and issued under NT$ 30,000,000 and handled in compliance with "Taipei Exchange Rules Governing the Operation by Securities Firms of the Business of Proprietary Trading of Security Tokens" belongs to 'other securities offered to the public with government approval' specified in Paragraph 2 of Article 1 of "Securities Transaction Tax Act"; thus, 1‰ securities transaction tax shall be imposed on the transaction of the aforesaid virtual currency based upon Subparagraph 2 of Article 2 of the aforesaid Act