---
title: "【函釋】稽徵機關對營業人銷貨退回或折讓未於當期或次期申報者應輔導其補報"
slug: 20231212001
url: https://naxlin.com/posts/20231212001
published_at: 2023-12-12
modified_at: 2023-12-29
author: "Nax Lin"
category: "函釋"
access: login_required
---

# 【函釋】稽徵機關對營業人銷貨退回或折讓未於當期或次期申報者應輔導其補報

> 財政部91/01/10台財稅字第0900457915號函

By **Nax Lin** - 執業記帳士 | 2023-12-12

*銷貨退回或折讓，原則上應於當期申報，最晚得延到次期。*進貨退出或…...