財政部民國109年1月22日台財稅字第10804678420號

預告「一百零八年度個人捐贈公共設施保留地或經政府闢為公眾通行道路之土地列報列舉扣除金額之計算基準」草案

MINISTRY OF FINANCE Notice is hereby given, to commence a period of public comments for drafting "Criteria for Calculating the Amount of Deductions for Contributions and Donations of Land Reserved for Public Facilities or Land Used by Government for Public Passage Made by Individuals for the 2019 Taxable Year"