財政部民國109年7月30日台財稅字第10904510700號

核釋「所得稅法」第14條規定有關特殊優良教師獎金、資深優良教師獎金、模範公務人員及公務人員傑出貢獻獎獎金課徵所得稅相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 14 of "Income Tax Act", which stipulates relevant rules regarding the taxation of income tax on bonuses for outstanding teacher award, outstanding senior teacher award, model civil servants and civil service outstanding contribution award