財政部民國110年6月30日台財稅字第11004553710號

修正「房地合一課徵所得稅申報作業要點」，自110年7月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Directions for Filing the Income Tax on the Consolidated Income from House and Land Transactions\" (revised directions shall be taking into force from 1st, July 2021)