財政部民國111年12月13日台財稅字第11104698400號

核釋「稅捐稽徵法」第20條規定加徵滯納金及「加值型及非加值型營業稅法」第49條規定加徵滯報金之起算日釋例

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 20 of \"Tax Collection Act\" and Article 49 of \"Value-added and Non-value-added Business Tax Act\", which stipulates examples of the commencement date for surcharges of delinquent payment and delinquent reporting