財政部民國110年5月7日台財稅字第11004563330號

核釋「稅捐稽徵法」第10條規定，因應嚴重特殊傳染性肺炎疫情展延稅捐申報繳納期限

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 10 of \"Tax Collection Act\", which stipulates the extension of tax-paying period due to the impact of COVID-19