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Sep 15th 2013, 07:31

財政部表示，營業人在停業期間，如仍有銷售貨物或勞務，應依規定開立統一發票並報繳營業稅。漏報者經查獲後，除補稅外還要加處罰鍰。

財政部提醒營利事業，停業期間若仍有繼續銷售貨物或勞務的行為，應至所轄稽徵機關申購統一發票，依法開立並報繳營業稅，以免遭補稅處罰。

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