財政部民國110年11月1日台財稅字第11004576730號

修正「營利事業申請預先訂價協議作業要點」，名稱並修正為「財政部各地區國稅局處理預先訂價協議案件作業要點」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of "The Regulations for Profit-seeking Enterprise's Applications for Advance Pricing Arrangements", and the renaming of the directions as "Directions for the Regional National Taxation Bureaus of Ministry of Finance to Deal With the Advance Pricing Arrangement Cases" (revised directions take into force from 1st, November 2021)