【法務部新聞】「加值型及非加值型營業稅法」第6條第4款所定營業人自108年1月1日起，應依「統一發票使用辦法」開立雲端發票，其於108年12月31日前未依規定辦理者，主管稽徵機關應積極輔導，免依「加值型及非加值型營業稅法」第48條、第52條及「稅捐稽徵法」第44條規定處罰
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule that business entities specified in Subparagraph 4, Article 6 of "Value-added and Non-value-added Business Tax Act" shall issue non-physical electronic invoices from 1st, January 2019, based on "Regulations Governing the Use of Uniform Invoices"; the business entities that are unable to issue the said invoices by 31st, December 2019 shall receive guidance from the competent tax authorities and be exempt from the penalties regulated under Article 48 and 52 of the said Act, and Article 44 of "Tax Collection Act"
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財政部令 中華民國 107 年 7 月 16 日 台財稅字第 10704607091 號 加值型及非加值型營業稅法第 6 條第 4 款所定營業人自 108 年 1 月 1 日起，應依統一發票使用辦 法開立雲端發票，其於 108 年 12 月 31 日前未依規定辦理者，主管稽徵機關應積極輔導，免依加 值型及非加值型營業稅法第 48 條、第 52 條及稅捐稽徵法第 44 條規定處罰。 部 長 蘇建榮
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