財政部民國111年3月30日台財稅字第11004659950號

修正「法院行政執行機關及海關拍賣或變賣貨物課徵營業稅作業要點」，自111年7月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Directions for the Business Tax for Goods Auctioned or Sold off by Courts, Administrative Enforcement Organizations and Customs\" (revised directions shall be taking into force from 1st, July 2022)