財政部民國101年1月18日台財稅字第10000613080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及扣除額資料作業要點」第4點、第5點、第6點規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 4, 5 and 6 of "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" (revised directions take into force from 18th, January 2012)