財政部民國112年8月11日台財稅字第11204603090號

依「所得稅法」第69條規定，訂定營利事業因嚴重特殊傳染性肺炎疫情影響免辦理112年度營利事業所得稅暫繳之相關規定

MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Article 69 of \"Income Tax Act\", which stipulates relevant rules that profit-seeking enterprises affected by COVID-19 may be exempted from making the provisional payment of profit-seeking enterprise income tax in 2023