財政部民國115年8月18日台財稅字第11504618340號
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修正「納稅義務人申請延期或分期繳納稅捐辦法」第4條、第5條之1條文
MINISTRY OF FINANCE Order is hereby given, for the amendment on Article 4 and 5-1 of "Regulations Governing Applications for Deferral or Installments of Tax Payment Made by Taxpayers"