財政部民國113年7月11日台財稅字第11304583280號

核釋「加值型及非加值型營業稅法」第1條規定，農會信用部及漁會信用部將餘裕資金轉存符合資格條件之其他信用部所取得之利息收入不課徵營業稅

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 1 of "Value-Added and Non-value-Added Business Tax Act", which stipulates that the interest income earned by Credit Department of Farmers' Associations and Credit Department of Fishermen's Associations from redepositing surplus funds in other qualified credit departments shall not be subject to business tax