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財政部民國109年5月1日台財稅字第10904537810號
修正「遺產稅納稅義務人查詢被繼承人財產參考資料作業要點」第3點、第4點規定,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 3 and 4 of "Directions for Taxpayer of the Estate Tax Inquiring About the Property Information of the Decedent" (revised directions take into force from 1st, May 2020)