財政部民國111年1月24日台財稅字第11000722220號

修正「外僑綜合所得稅電子結算申報作業要點」部分規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on partial provisions of \"Directions for Electronic-filing of Individual Consolidated Income Tax Returns for Aliens\" (revised directions take into force from 24th, January 2022)