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財政部;經濟部民國115年5月13日台財稅字第11504513770號;經產字第11551011270號
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修正「外國營利事業收取製造業技術服務業與發電業之權利金及技術服務報酬免稅案件審查原則」，名稱並修正為「外國營利事業收取製造業技術服務業與發電業之權利金及技術服務報酬免納所得稅案件審查原則」，自即日生效
MINISTRY OF FINANCE; MINISTRY OF ECONOMIC AFFAIRS Order is hereby given, for the revision of "Directions Governing the Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industry", and the renaming of the Directions as "Directions Governing Reviews of Applications for Exemption From Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises From Manufacturing Industries, Technical Service Industries and Power-Generating Industries" (revised directions come into force from 13th, May 2026)
