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財政部關務署民國114年7月17日台關業字第1141018895號
修正「外銷品進口原料營業稅記帳沖銷作業規定」第4點、第10點規定,自即日生效
CUSTOMS ADMINISTRATION, MOF Order is hereby given, for the revision on Paragraph 4 and 10 of "Operation Directions Governing the Recording and Offsetting on Account of Business Tax on Imported Raw Materials for Export Products" (revised directions come into force from 17th, July 2025)