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財政部民國115年1月14日台財稅字第11400702460號

修正「稽徵機關於結算申報期間辦理綜合所得稅納稅義務人查詢課稅年度所得及扣除額資料作業要點」第4點、第5點規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 4 and 5 of "Operation Directions for the Tax Authority in Regard to Inquiring About the Income and Deductions Data of Taxable Year of Taxpayers During the Period for the Filing of Income Tax" (former name: Directions for the Tax Authority in Regard to Inquiring About the Income and Deductions Data of Taxable Year of Taxpayers During the Period for the Filing of Income Tax) (revised directions come into force from 14th, January 2026)