財政部民國112年4月24日台財稅字第11200506220號

核釋「加值型及非加值型營業稅法」第13條有關營業人銷售食材供學校烹調成餐點，符合一定要件者，每月查定銷售額得不受使用統一發票標準限制之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 13 of "Value-added and Non-value-added Business Tax Act", which stipulates that business entities who sell food ingredients to schools for cooking, qualified under certain criteria, may be exempted from the obligation of using uniform invoices for their assessed monthly sales amounts