財政部民國111年9月22日台財稅字第11104644601號

修正「稅捐稽徵機關辦理納稅義務人為全體公同共有人案件之繳款書與核定稅額通知書之送達及相關事項作業原則」第5點規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 5 of \"Directions for the Services of Tax Payment Documents and Tax Assessment and Related Matters by Tax Collection Authorities in Cases Where Taxpayers Are All Joint Owners as a Whole\" (revised directions take into force from 22nd, September 2022)