財政部民國111年6月9日台財稅字第11100584750號

核釋個人適用「所得稅法」第14條之8規定退還或扣抵自住房地交易所得稅款，符合一定條件者，得免追繳原退還或扣抵稅款之規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 14-8 of \"Income Tax Act\", which stipulates that an individual who meets certain conditions may not pay back the amount of refunded or deducted tax on the income realized from sales of house and land of a self-use residence