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財政部民國113年5月23日台財稅字第11300562680號
修正「土地增值稅契稅印花稅電子申報作業要點」第11點、第14點規定,第11點自即日生效,第14點自113年7月1日生效
MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 11 and 14 of "Operation Directions for Electronic-Filing of Land Value Increment Tax, Deed Tax and Stamp Tax Return" (former name: Directions for Electronic-Filing of Land Value Increment Tax, Deed Tax and Stamp Tax Return) (Paragraph 11 of revised directions come into force from 23rd, May 2024; Paragraph 14 of revised directions shall be coming into force from 1st, July 2024)