財政部民國112年3月27日台財稅字第11204524700號

訂定「一百十一年度個人捐贈公共設施保留地或經政府闢為公眾通行道路之土地列報列舉扣除金額之計算基準」，自即日生效

MINISTRY OF FINANCE Notice is hereby given, for the promulgation of \"Criteria for Calculating the Amount of Deductions for Contributions and Donations of Land Reserved for Public Facilities or Land Used by Government for Public Passage Made by Individuals for the 2022 Taxable Year\" (criteria become effective from 27th, March 2023) (former name: The Standard for Calculating the Amount of Deductions for Contributions and Donations of Land Reserved for Public Facilities or Land Used by Government for Public Passage Made by Individuals for the 2022 Taxable Year)