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財政部民國110年3月9日台財稅字第11004533000號
訂定「綜合所得稅納稅義務人短漏報、未申報所得或與其配偶所得分開申報案件之漏稅額計算公式」
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Calculation Formulas of the Amount of Tax Evasion for Taxpayers of Consolidated Income Tax Regarding Under-reports and Evasion, Failure to Declare or Declaring Salary Income Separately from His/Her Spouse"