財政部民國114年12月23日台財稅字第11404615670號
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訂定「個人於網路發表創作或分享資訊課徵綜合所得稅作業規範」,除第5點規定自115年1月1日生效外,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Operation Directions on the Levy of Income Tax on Individuals Who Publish Creative or Informational Content Online" (directions come into force from 23rd, December 2025 except Paragraph 5, which shall become effective from 1st, January 2026)