財政部民國109年7月9日台財稅字第10904597360號

核釋「所得稅法」第14條、第24條、第89條，有關消費者依「貨物稅條例」規定取得退還減徵貨物稅之所得稅相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 14, 24 and 89 of "Income Tax Act", which stipulates relevant rules regarding the income tax on the refund of the reduction of commodity tax acquired by customers pursuant to "Commodity Tax Act"