財政部民國115年1月14日台財稅字第11404657631號
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訂定「一百十四年度自力耕作漁林牧收入成本及必要費用標準」,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "The Standards for Costs and Necessary Expenses on Revenues From Independent Farming, Fishing, Animal Husbandry, and Forestry Businesses for the 2025 Taxable Year" (promulgation becomes effective from 14th, January 2026)