財政部民國111年1月5日台財稅字第11004699370號
訂定「納稅義務人申請加計利息分期繳納稅捐辦法」
MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"Regulations Governing the Installments of Tax Payment with Interest Surcharge for the Taxpayer\"
出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=129262&log=detailLog