財政部民國114年7月18日台財稅字第11404579430號

核釋營業人進口貨物經海關代徵營業稅因不可歸責原因影響其溢付稅額可核實退還

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates that a business entity shall claim the refund of the amount of overpaid business tax on imported goods levied by Customs after verification by the competent tax authority if the overpaid tax results from causes not attributable to the business entity