財政部民國110年3月31日台財稅字第11004530560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 \"Directions for Filing Profit-seeking Enterprise Income Tax Returns via Electronic Media\" (revised directions take into force from 31st, March 2021)