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財政部民國113年12月12日台財稅字第11304654284號
依「加值型及非加值型營業稅法」第48條之2規定，訂定有關營業人開立銷貨退回、進貨退出或折讓證明單，未依規定時限傳輸存證，於一定期間內得免處行為罰之相關規定，自114年1月1日生效
MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Article 48-2 of "Value-Added and Non-value-Added Business Tax Act", which stipulates relevant rules that a business entity failing to transmit issued certificate of sales return, purchase return, or allowances on purchased merchandise within the prescribed time limit shall be exempt from the punishment within the specified time limit (stipulation shall become effective from 1st, January 2025)
