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財政部民國114年6月4日台財稅字第11404560730號
訂定「財政部各地區國稅局受理營業人因美國關稅政策影響申請退還營業稅溢付稅額審核作業原則」，自即日生效
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Operation Directions for Regional National Taxation Bureaus of Ministry of Finance Reviewing Applications for Tax Refund of Overpaid Business Tax from Business Entities Affected by the US Tariff Policy" (directions come into force from 4th, June 2025)
