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財政部民國114年10月9日台財稅字第11404646210號
核釋114年版「營業稅證券交易稅期貨交易稅法令彙編」發行後相關釋示函令適用原則之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates the principles regarding the application of relevant interpretive rules after the publication of "2025 Codification of the Regulations of Value-added and Non-value-added Business Tax Act, Securities Transaction Tax Act and Futures Transaction Tax Act"