財政部民國112年8月14日台財稅字第11204605120號

訂定「權證避險專戶股票交易適用證券交易稅條例第二條之三第一項本文規定稅率辦法」

MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"Regulations Governing Securities Transaction in the Warrant Hedging Account Eligible for the Tax Rate Referred to in Paragraph 1 of Article 2-3 of the Securities Transaction Tax Act\" (regulations shall be taking into force from 10th, November 2023)