財政部民國111年10月18日台財稅字第11104646410號

修正「遺產及贈與稅電子申辦作業要點」部分規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on partial provisions of \"Operation Directions for Electronic-Filing Returns of Estate and Gift Tax\" (revised directions take into force from 18th, October 2022)