財政部民國111年4月26日台財稅字第11104572530號

核釋「稅捐稽徵法」第10條規定，因應嚴重特殊傳染性肺炎疫情展延稅捐申報繳納期限之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 10 of \"Tax Collection Act\", which stipulates relevant rules for the extension of tax-paying period due to the impact of COVID-19 pandemic