財政部民國113年1月31日台財稅字第11200686900號

訂定「一百十二年度營利事業所得稅結算申報案件擴大書面審核實施要點」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"Implementation Directions of the Expanding of Paper Examinations Relating to Profit-Seeking Enterprise Income Tax Returns for the 2023 Taxable Year\" (directions come into force from 31st, January 2024)