財政部民國110年9月9日台財稅字第11004590840號

核釋「加值型及非加值型營業稅法」第19條有關營業人承租員工宿舍之租金進項稅額扣抵規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 19 of \"Value-added and Non-value-added Business Tax Act\", which stipulates rules regarding the deduction of the input tax arising from the rent paid by a business entity for the staff dormitory