財政部民國114年12月12日台財稅字第11404664661號
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核釋營業性質特殊營業人之適用範圍,自118年1月1日生效
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates the applicable scope of business entities with business of a special nature (interpretive rule shall become effective from 1st, January 2029)