財政部民國111年1月20日台財稅字第11000685930號

訂定「一百十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 Paper Examinations Relating to Profit-seeking Enterprise Income Tax Returns for the 2021 Taxable Year\" (directions take into force from 20th, January 2022)