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財政部民國114年12月23日台財稅字第11404615672號

核釋依「加值型及非加值型營業稅法」第28條之1規定辦理稅籍登記之營業人之扣繳義務，及外國平臺業者銷售廣告播放勞務課徵營利事業所得稅規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates the withholding obligations of a business entity applying for taxation registration in accordance with Article 28-1 of "Value-added and Non-value-added Business Tax Act" and rules regarding the levy of profit-seeking enterprise income tax on foreign platform operators selling and broadcasting advertisements