Enforcement Rules of the Income Tax Act Article 14
The payment standards for travel expenses, daily living expenses and overtime pay as prescribed by Subparagraph 4, Category 3, Paragraph 1, Article 14 of the Act shall be established by the national tax administration under the Ministry of Finance in all districts, and submitted to the Ministry of Finance for approval.
中文原文 所得稅法施行細則第14條
本法第十四條第一項第三類第四款所定差旅費、日支費及加班費之支給標準，由財政部各地區國稅局擬訂，報請財政部核定之。