財政部民國109年4月15日台財稅字第10904551860號

訂定「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」，自即日生效

MINISTRY OF FINANCE Notice is hereby given, for the promulgation of "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" (criteria become effective from 15th, April 2020)