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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 16-4
Content:
The term "social welfare services" as used in Subparagraph 4 of Paragraph 1 of Article 8 of the Act means services required to provide social welfare services, vocational rehabilitation services, and public assistance services in accordance with the Protection of Children and Youths Welfare and Rights Act, the Senior Citizens’ Welfare Act, the People with Disabilities Rights Protection Act, the Public Assistance Act, the Domestic Violence Prevention Act, the Sexual Assault Crime Prevention Act, the Sexual Harassment Prevention Act, and other laws and regulations relating to social welfare.
 Update:2018-04-25

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