---
title: "【財政部新聞稿】進項稅額憑證當期未及申報，可延期申報嗎？(9308)"
slug: 20231212002
url: https://naxlin.com/posts/20231212002
published_at: 2023-12-12
modified_at: 2023-12-29
author: "Nax Lin"
category: "財政部新聞稿"
access: login_required
---

# 【財政部新聞稿】進項稅額憑證當期未及申報，可延期申報嗎？(9308)

> 加值型及非加值型營業稅法施行細則第29條

By **Nax Lin** - 執業記帳士 | 2023-12-12

*進項稅額最晚1…...