財政部民國110年5月25日台財際字第11024505601號

廢止本部107年10月31日台財際字第10700642570號令，自110年5月27日生效

MINISTRY OF FINANCE Order is hereby given, for the abolition of the decree documented as Tai-Tsai-Chi-Tzu No. 10700642570 regarding the interpretive rule pursuant to Article 5-1 of "Tax Collection Act" and Article 4 and 22 of "Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions" (abolition shall become effective from 27th, May 2021)