☰
財政部民國114年12月23日台財稅字第11404615671號
對於本網站提供之相關資訊，如有任何疑義，請逕向公（發）布機關洽詢。
於網路發表創作或分享資訊之個人及利用其上傳內容播放廣告或提供付費電子勞務之平臺未依相關規定辦理者，於一定期間內得免予處罰
MINISTRY OF FINANCE Order is hereby given, for stipulating that individuals who publish creative or informational content online and platform operators that use content uploaded by such individuals to broadcast advertisements or provide paid electronic services failing to comply with related regulations shall be exempt from penalty within a given time period
