財政部民國113年8月5日台財稅字第11300570850號

核釋「所得稅法」第39條及第67條有關非以公益為目的之長期照顧服務機構社團法人適用虧損扣抵及試算暫繳之規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 39 and 67 of "Income Tax Act", which stipulates rules that the deduction of losses and the computation of the amount of provisional payment apply to non-charitable purpose institutional long-term care juridical associations