財政部民國111年8月19日台財稅字第11104628550號

修正「限制欠稅人或欠稅營利事業負責人出境規範」，名稱並修正為「限制及解除欠稅人或欠稅營利事業負責人出境規範」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Directions Governing the Restriction of Exit from the Country by Persons or Responsible Persons of Business Enterprises Liable for Overdue Tax\", and the ranaming of the Directions as \"Directions Governing the Restriction and Release of Exit from the Country for Persons or Responsible Persons of Business Enterprises Liable for Overdue Tax\" (revised directions take into force from 19th, August 2022)