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財政部民國114年4月23日台財稅字第11304655680號
訂定「綜合所得稅重複申報扶養直系尊親屬免稅額案件認定原則」,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Directions for Determining the Case Regarding the Duplicate Declaration of Exemption of Individual Income Tax for Raising Dependent Lineal Ascendants" (directions come into force from 23rd, April 2025)