財政部民國99年2月26日台財稅字第09900031850號

修正「稽徵機關於結算申報期間辦理綜合所得稅納稅義務人查詢課稅年度所得資料作業要點」，並修正名稱為「稽徵機關於結算申報期間辦理綜合所得稅納稅義務人查詢課稅年度所得及扣除額資料作業要點」

MINISTRY OF FINANCE Order is hereby given, for the revision of "Operation Directions for the Tax Collection Authority-in-charge in Regard to Inquires about the Income Data of Taxpayers during the Period for the Filing of Individual Consolidated Income Tax" and re-titling it as "Operation Directions for the Tax Collection Authority-in-Charge in Regard to Inquiring about the Income and Deductions Data of Taxpayers during the period for the filing of Individual Consolidated Income Tax"