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財政部民國114年4月21日台財稅字第11404518920號
修正「稅務違章案件減免處罰標準」第12條、第26條條文
MINISTRY OF FINANCE Order is hereby given, for the amendment on Article 12 and 26 of "Standards for the Exemption of Penalties for Misconduct in Taxation Affairs" (amended standards have come into force since 26th, January 2025)