財政部民國112年12月11日台財稅字第11204684940號

核釋「所得稅法」第14條有關調高執行業務者之員工每人每月伙食費免計入薪資所得之上限金額之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule in pursuant to Article 14 of \"Income Tax Act\" which stipulates rules that the ceiling amount of monthly food stipend raised for each practitioner of profession is exempt from the rules related to income from salaries and wages