財政部民國109年2月3日台財稅字第10800738620號

修正「外僑綜合所得稅電子結算申報作業要點」部分規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on partial provisions of "Directions for Electronic-filing of Individual Consolidated Income Tax Returns for Aliens" (revised directions take into force from 3rd, February 2020)