財政部民國113年4月12日台財稅字第11304530420號

修正「營利事業所得稅電子結（決）算及清算申報作業要點」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Operation Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media\" (former name: Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media) (revised directions come into force from 12th, April 2024)