財政部民國109年12月21日台財稅字第10904601590號

銀行業兼營信用卡所發行之各類轉帳卡支付業務收取之刷卡交易手續費收入，屬經營非專屬本業銷售額，依「加值型及非加值型營業稅法」第11條第1項第1款規定，適用同法第10條規定之營業稅稅率課徵營業稅

MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Subparagraph 1 of Paragraph 1 of Article 11 of "Value-added and Non-value-added Business Tax Act", which stipulates that processing fees for debit card transaction charged by banks which concurrently engaging in a credit card business shall belong to the sales amounts which are not connected exclusively with their core business; therefore, the aforesaid processing fees shall be taxed at the business tax rate specified in Article 10 of the aforesaid Act