財政部民國112年12月11日台財稅字第11200056790號

修正「營利事業所得稅查核準則」部分條文

MINISTRY OF FINANCE Order is hereby given, for the amendment on partial articles of \"Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax\" (the aforesaid Regulations apply to profit-seeking enterprise income tax returns of Fiscal Year 2023)