財政部民國110年6月30日台財稅字第11004582620號

修正「稅捐稽徵機關受理納稅義務人因嚴重特殊傳染性肺炎（COVID-19）疫情影響申請延期或分期繳納稅捐審核原則」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Directions on the Deferral and Installments of Tax Payment for the Taxpayers upon the Occurrence of the Epidemic of Coronavirus Disease 2019\" (revised directions take into force from 30th, June 2021)