財政部民國112年1月4日台財稅字第11104662320號

修正「印花稅彙總繳納及大額憑證繳款電子申報作業要點」，名稱並修正為「印花稅彙總繳納及開立繳款書電子申報作業要點」；修正「土地增值稅契稅印花稅電子申報作業要點」第15點規定，自112年10月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Directions for Electronic-filing of Collective or Large Payment of Stamp Tax Return\", and the renaming of the Directions as \"Directions for Electronic-Filing of Collective Payment or Tax Bill Payment of Stamp Tax Return\" (revised directions shall be taking into force from 1st, October 2023); for the revision on Paragraph 15 of \"Directions for Electronic-Filing of Land Value Increment Tax, Deed Tax and Stamp Tax Return\" (revised directions shall be taking into force from 1st, October 2023)