營所稅更正申報期限

於申報日起算五年內皆可申請更正申報,因此98年申報案仍可申請更正。 建議你先洽詢所轄國稅局分局或稽徵所,先查明有無必要申請更正,國稅局也有可能會用電腦重新核算,如有溢繳稅款主動退稅,也有可能兩種方式繳稅都相同。



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