對於本網站提供之相關資訊，如有任何疑義，請逕向公（發）布機關洽詢。
財政部民國109年5月4日台財稅字第10904550440號
核釋「所得稅法」第66條之9有關109年度因嚴重特殊傳染性肺炎疫情影響之估計虧損得列為107年度未分配盈餘減除項目之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 66-9 of "Income Tax Act", which stipulates relevant rules that the estimated deficits due to the impact of COVID-19 in 2020 may be considered as the deduction from the undistributed surplus earnings in 2018
出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=115186&log=detailLog
