財政部民國111年9月22日台財稅字第11104644600號

配合110年12月17日修正公布「稅捐稽徵法」部分條文及111年5月23日修正發布「稅捐稽徵法施行細則」，修正「稅捐稽徵法」、「所得稅法」、「加值型及非加值型營業稅法」、「遺產及贈與稅法」、「土地稅法」、「房屋稅條例」、「契稅條例」相關釋示函令；並廢止本部56年3月31日台財稅發第2818號等函令

MINISTRY OF FINANCE Order is hereby given, for the stipulation to revise interpretive rules regarding \"Tax Collection Act\", \"Income Tax Act\", \"Value-added and Non-value-added Business Tax Act\", \"Estate and Gift Tax Act\", \"Land Tax Act\", \"House Tax Act\" and \"Deed Tax Act\" in order to comply with the amendment on partial articles of \"Tax Collection Act\" promulgated on 17th, December 2021 and the amendment of \"Enforcement Rules of the Tax Collection Act\" promulgated on 23rd, May 2022; for the abolition of some 18 interpretive rules