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財政部民國114年12月12日台財稅字第11404664660號
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修正「小規模營業人導入行動支付適用租稅優惠作業規範」，名稱並修正為「查定課徵營業人使用行動支付及多媒體資訊服務機適用租稅優惠作業規範」，自115年1月1日生效
MINISTRY OF FINANCE Order is hereby given, for the revision of "Directions for Small Business Entities Which Accept Mobile Payment Applying for Tax Incentive Measures", and the renaming of the Directions as "Operation Directions for Small Business Entities Accepting Mobile Payment and Using Kiosks to Apply for Tax Incentive Measures" (revised directions shall be coming into force from 1st, January 2026)
