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財政部民國110年8月6日台財稅字第11004598580號
核釋營利事業因嚴重特殊傳染性肺炎疫情影響免辦理110年度營利事業所得稅暫繳之規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Subpargraph 6 of Article 69 of "Income Tax Act", which stipulates rules that profit-seeking enterprises affected by COVID-19 may be exempted from making the provisional payment of profit-seeking enterprise income tax in 2021
