財政部民國111年1月25日台財稅字第11004649122號

訂定「一百十年度私人辦理補習班幼兒園與養護療養院所成本及必要費用標準」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"Standards for Costs and Necessary Expenses for Private Cram Schools, Kindergartens and Nursing Homes for the Taxable Year 2021\" (promulgation becomes effective from 25th, January 2022)