财政部民国111年6月9日台财税字第11100584750号

核释个人适用「所得税法」第14条之8规定退还或扣抵自住房地交易所得税款，符合一定条件者，得免追缴原退还或扣抵税款之规定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 14-8 of \"Income Tax Act\", which stipulates that an individual who meets certain conditions may not pay back the amount of refunded or deducted tax on the income realized from sales of house and land of a self-use residence