【資誠稅務一點通】台灣稅務與投資法規Update-7月號 (所得稅法部分修正草案)
Update: 2024-07-10
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#所得稅
113年6月底立法院通過所得稅法部分條文修正草案，優化所得稅扣繳制度，修正扣繳義務人範圍、延長非居住者扣繳稅款辦理期限與修正違章罰則，增進扣繳義務人的權益保護。本期說明三大修正重點：扣繳義務人範圍、延長非居住者扣繳辦理期限、未填報或未填發罰責。
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