財政部民國111年3月30日台財稅字第11004659951號

核釋「加值型及非加值型營業稅法」第15條規定，有關營業人向法院等拍定或承受應課徵營業稅貨物其進項稅額憑證相關規定，自111年7月1日生效

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 15 of \"Value-added and Non-value-added Business Tax Act\", which stipulates relevant rules for input tax vouchers for a business entity who becomes the auction winner of or succeeds to goods subject to the business tax auctioned by a court or other organizations (interpretive rule shall become effective from 1st, July 2022)