財政部民國112年10月16日台財稅字第11204571850號

核釋「加值型及非加值型營業稅法」第11條有關資產管理公司就不良債權參與分配或聲明承受抵押物計徵營業稅規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 11 of \"Value-added and Non-value-added Business Tax Act\", which stipulates rules regarding the levy of the business tax on non-performing loans that an asset management company petitions for participating in the distribution or accepting the mortgaged property