財政部民國112年9月28日台財稅字第11204569600號

核釋「加值型及非加值型營業稅法」第48條第1項有關營業人開立統一發票金額書寫錯誤，未依「統一發票使用辦法」第24條規定作廢重開處罰原則

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Paragraph 1 of Article 48 of \"Value-added and Non-value-added Business Tax Act\", which stipulates rules regarding penalties for business entities don\'t nullify the uniform invoices recorded the false amounts and reissue new ones in accordance with Article 24 of \"Regulations Governing the Use of Uniform Invoices\"