Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 43
Where a business entity, which computes its business tax based on the provisions of Section I of Chapter IV of the Act acquires fixed assets, the amount of the tax refundable shall be the amount of the tax paid on such acquisition.
中文原文 加值型及非加值型營業稅法施行細則第43條
本法第四章第一節規定計算稅額之營業人，取得固定資產而有溢付營業稅額者，其可退還之稅額，為該固定資產之進項稅額。