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財政部民國114年1月9日台財稅字第11304661110號
訂定「稽徵機關於結算申報期間提供國內營利事業機關團體及執行業務事務所查詢課稅年度所得資料作業要點」,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Operation Directions for the Tax Authority in Regard to Inquiring about the Income Data of Taxable Year of Profit-Seeking Enterprises, Organizations or Institutions, and Offices of Professionals During the Period for the Filing of Income Tax" (directions come into force from 9th, January 2025)