財政部民國113年1月17日台財稅字第11204666600號

訂定「一百十二年度財產租賃必要損耗及費用標準」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"The Standards for Necessary Losses and Expenses from Leasing Property for the 2023 Taxable Year\" (promulgation becomes effective from 17th, January 2024)