財政部民國114年8月8日台財稅字第11404599110號

修正「營利事業所得稅電子暫繳申報作業要點」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of "Operation Directions for Filing Profit-Seeking Enterprise Income Tax Provisional Returns via Electronic Media" (revised directions come into force from 8th, August 2025)