財政部民國112年12月6日台財稅字第11204662230號

核釋「加值型及非加值型營業稅法」第16條規定，營業人銷售貨物或勞務，因買受人延遲支付價款依「民法」第233條第1項規定向買受人收取之遲延利息非屬銷售額範圍

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 16 of \"Value-added and Non-value-added Business Tax Act\", which stipulates that the default interest claimed by business entities selling goods or services due to the payment in default by buyers in accordance with Paragraph 1 of Article 233 of \"Civil Code\" shall not be included in the sales amount