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財政部民國109年11月10日台財稅字第10904663700號
修正「黃金外幣及上市有價證券作為擔保品計值辦法」，並修正名稱為「稅捐稽徵機關受理擔保品計值及認定辦法」
MINISTRY OF FINANCE Order is hereby given, for the amendment of "Regulations Governing Valuation of the Collaterals for Gold, Exchangeable Foreign Currency and the Exchange Listed Securities", and the renaming of the Regulations as "Regulations Governing Valuation and Identification for the Collateral by the Tax Collection Authorities"
