财政部民国112年4月7日台财税字第11204531400号

修正「营利事业所得税电子结（决）算及清算申报作业要点」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media\" (revised directions take into force from 7th, April 2023)