財政部民國112年9月1日台財稅字第11204617050號

訂定「個人適用企業併購法延緩課徵所得稅辦法」

MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"Regulations Governing Application of Deferred Taxation of Individual Income Tax in Accordance With the Business Mergers and Acquisitions Act\" (regulations have taken into force since 15th, December 2022)