財政部民國112年4月7日台財稅字第11204531400號

修正「營利事業所得稅電子結（決）算及清算申報作業要點」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media\" (revised directions take into force from 7th, April 2023)