財政部民國114年6月25日台財稅字第11404588630號

核釋依「稅捐稽徵法」第23條第3項規定，自徵收期間扣除同法第39條規定暫緩執行期間之末日

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Paragraph 3 of Article 23 of "Tax Collection Act", which stipulates that the period of tax collection for cases specified in Article 39 of the aforesaid Act shall deduct the duration of temporary deferral of execution of taxation, the end day of which shall be the date the administrative remedy is determined