財政部民國115年8月18日台財稅字第11504618340號

修正「納稅義務人申請延期或分期繳納稅捐辦法」第4條、第5條之1條文

MINISTRY OF FINANCE Order is hereby given, for the amendment on Article 4 and 5-1 of "Regulations Governing Applications for Deferral or Installments of Tax Payment Made by Taxpayers"