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財政部民國109年10月15日台財稅字第10904583370號
核釋「所得稅法」第17條規定,有關綜合所得稅重複申報扶養子女免稅額案件之認定原則
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 17 of "Income Tax Act", which stipulates the principles for determining the case regarding the duplicate declaration of exemption of consolidated income tax for raising children