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財政部民國113年7月4日台財稅字第11304550030號
修正「稅捐稽徵機關辦理稅捐稽徵法第四十八條規定停止並追回租稅優惠待遇作業原則」第3點、第3點之1規定,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 3 and 3-1 of "Directions Regarding Termination and Recapture of the Tax Benefits in Accordance with Article 48 of Tax Collection Act" (revised directions come into force from 4th, July 2024)