Enforcement Statute for Substitute Services Article 49
Except collective insurance against accident risk, all insurance benefits, insurance contract, accounting books, papers and business revenues and expenditures under this Statute shall be free of tax.
中文原文 替代役實施條例第49條
依本條例所定保險業務，除團體意外保險外，保險給付、保險契約、帳冊、文據簿籍及業務收支，均免納一切稅捐。