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財政部民國114年10月7日台財稅字第11400613020號
修正「信用卡繳納稅款作業要點」第3點規定、「晶片金融卡轉帳繳納稅款作業要點」第4點規定、「電話語音及網際網路轉帳繳納稅款作業要點」第4點規定，自115年1月1日生效
MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 3 of "Operation Directions for Tax Payment by Credit Cards", Paragraph 4 of "Operation Directions for Tax Payment by Automated Teller Machine IC Cards" and Paragraph 4 of "Operation Directions for Tax Payment by Phone or E-transactions From Current or Savings Accounts" (revised directions shall be coming into force from 1st, January 2026)
