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財政部民國115年4月21日台財稅字第11504560890號
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修正「房地合一課徵所得稅申報作業要點」，自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision of "Operation Directions for Filing the Income Tax on the Consolidated Income from House and Land Transactions" (former name: Directions for Filing the Income Tax on the Consolidated Income from House and Land Transactions) (revised directions come into force from 21st, April 2026)
