財政部民國109年7月31日台財稅字第10904595840號

核釋「所得稅法」第69條規定，有關營利事業因嚴重特殊傳染性肺炎疫情影響免辦理109年度營利事業所得稅暫繳之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 69 of "Income Tax Act", which stipulates relevant rules that profit-seeking enterprises affected by COVID-19 may be exempted from making the provisional payment of profit-seeking enterprise income tax in 2020