財政部民國113年12月24日台財稅字第11304652000號

訂定「所得稅法」第14條有關個人以勞務出資取得閉鎖性股份有限公司股份之課稅規定

MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Article 14 of "Income Tax Act", which stipulates the taxation on the acquisition of equity shares of a close company with services as capital