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財政部民國114年6月25日台財稅字第11400555460號
核釋依法與地方主管機關簽訂行政契約之長照特約單位，提供交通接送服務免徵營業稅
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates that long-term care providers by contract that sign a contract with the local competent authority to provide transportation services according to Article 32-1 of "Long-Term Care Services Act" are exempted from the business tax
