財政部民國107年4月27日台財稅字第10704538150號

修正「個人或公司適用產業創新條例延緩繳稅及緩課所得稅辦法」，並修正名稱為「產業創新條例緩課所得稅適用辦法」

MINISTRY OF FINANCE Order is hereby given, for the amendment of "Regulations Governing Application of Deferred Payment and Assessment of Income Tax in Accordance with Statute for Industrial Innovation", and the renaming of the Regulations as "Regulations Governing Application of Deferred Taxation of Income Tax in Accordance with the Statute for Industrial Innovation"