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財政部民國109年11月25日台財稅字第10904629980號
核釋「所得稅法」第14條、第24條、第89條規定，有關個人、醫療（事）機構、營利事業或教育、文化、公益、慈善機關或團體受嚴重特殊傳染性肺炎疫情影響，自政府領取補助之相關課稅規定
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 tax exemption for governmental subsidies received by an individual, medical care institution, profit-seeking enterprise, or organization or institution which is established for educational, cultural, public welfare or charitable purposes due to the impact of COVID-19
