최신 뉴스

財政部公告:公告「所得稅法第十四條之四第三項第一款第五目規定因調職、非自願離職或其他非自願性因素交易持有期間在五年以下之房屋、土地情形」,自110年7月1日生效

최신 법 2021-06-12

財政部民國110年6月11日台財稅字第11004575360號

公告「所得稅法第十四條之四第三項第一款第五目規定因調職、非自願離職或其他非自願性因素交易持有期間在五年以下之房屋、土地情形」,自110年7月1日生效

MINISTRY OF FINANCE Notice is hereby given, for the stipulation of situations of house and land that have been held for a period of no more than 5 years are transferred because of a job transfer, involuntary separation from employment or any other involuntary cause as stipulated in Item 5 of Subparagraph 1 of Paragraph 3 of Article 14-4 of \"Income Tax Act\" (stipulation shall become effective from 1st, July 2021)


出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=124711&log=detailLog

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