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財政部民國109年5月4日台財稅字第10904550440號
核釋「所得稅法」第66條之9有關109年度因嚴重特殊傳染性肺炎疫情影響之估計虧損得列為107年度未分配盈餘減除項目之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 66-9 of "Income Tax Act", which stipulates relevant rules that the estimated deficits due to the impact of COVID-19 in 2020 may be considered as the deduction from the undistributed surplus earnings in 2018
