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財政部民國115年5月27日台財稅字第11504528580號
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核釋納稅義務人因身心障礙之醫療輔具租賃支出得列報醫藥費列舉扣除額之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates relevant rules that the expenses from taxpayers renting medical assistive devices due to disabilities may be declared as itemized deductions made for medical expenses
