Enforcement Rules for the Cooperatives Act Article 7
According to the provision of Article 7 of the Act, cooperatives may apply to the regulating authority in charge of finance for exemption from income tax and business tax.
中文原文 合作社法施行細則第7條
依本法第七條規定，合作社得向財政主管機關申請免徵所得稅及營業稅。