財政部民國113年1月19日台財稅字第11200684300號

修正「稽徵機關於結算申報期間辦理綜合所得稅納稅義務人查詢課稅年度所得及扣除額資料作業要點」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of "Directions for the Tax Authority in Regard to Inquiring About the Income and Deductions Data of Tax Year of Taxpayers During the Period for the Filing of Income Tax" (former name: Directions for Information Service Provided by the Tax Collection Authority on Income and Deductions Data Inquired by Taxpayers During the Period of Filing Income Tax Return) (revised directions come into force from 19th, January 2024)