財政部民國111年1月7日台財稅字第11004648950號

核釋「加值型及非加值型營業稅法」第19條規定，有關營業人承租非供銷售或提供勞務使用之九座以下乘人小客車之進項稅額扣抵規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule in 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 renting a passenger automobile having not more than nine seats and which is not used for the sale of goods or rendering of services by a business entity