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財政部民國115年9月14日台財稅字第11500629730號

修正「稅捐稽徵機關受理納稅義務人因美國對等關稅政策影響申請延期或分期繳納稅捐審核原則」第5點附件，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on the supplementary of Paragraph 5 of "Directions for Tax Authorities Reviewing the Applications for the Deferral or Installments of Tax Payment Filed by the Taxpayer Upon the Impact of the U.S. Reciprocal Tariff Policy" (former name: Directions on the Deferral and Installments of Tax Payment for the Taxpayer Upon the Impact of the U.S. Reciprocal Tariff Policy) (revised directions come into force from 14th, September 2026)