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財政部民國113年4月12日台財稅字第11304530420號
修正「營利事業所得稅電子結(決)算及清算申報作業要點」,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision of "Operation Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media" (former name: Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media) (revised directions come into force from 12th, April 2024)