Credit Union Act Article 9
The roles of a credit union are as follows:1. Accepting members’ share subscriptions.2. Providing charge accounts for its members.3. Providing loans for its members.4. Participating in various cooperative fund businesses under the initiatives of the League.5. Providing payment services of utility, natural gas, tuition, telephone, tax, fine, and other payables and receivables for its members.6. Participating in the League’s financing activities.7. Participating in community projects that help to develop community industries;.8. Participating in social enterprise businesses in the form of cooperatives under the initiatives of the League.9. Subscribing national bonds or financial products.10. Undertaking tasks commissioned by the government or public welfare organizations.11. Other businesses approved by the central competent authority.No agreement in capital guarantee, interest guarantee, or fixed revenue concerning the subscriptions paid by union members to a credit union is allowed.The schemes for credit unions’ subscriptions of financial products mentioned in Subparagraph 9, Paragraph 1 shall be determined by the League and submitted to the central competent authority for reference.The sales and goods or services not provided by members concerning the roles mentioned in Subparagraphs 7, 8, and 10 in Paragraph 1 executed by a credit union shall be subject to income tax and business tax stipulated in the Income Tax Act and Value-added and Non-value-added Business Tax Act, and Article 8 shall not apply. However, business tax does not apply to an undertaking commissioned by the government.
中文原文 儲蓄互助社法第9條
儲蓄互助社之任務如下：
一、收受社員股金。
二、得為社員設備轉金帳戶。
三、辦理社員放款。
四、參加協會辦理之各項互助基金業務。
五、代理收受社員水電費、瓦斯費、學費、電話費、稅金、罰鍰及其他收付款項業務。
六、參加協會資金融通。
七、參與社區營造，協助發展社區型產業。
八、參加協會辦理之各項合作事業型態之社會企業業務。
九、購買國家公債或金融商品。
十、接受政府或公益團體委託代辦事項。
十一、其他經中央主管機關核可之相關事項。
儲蓄互助社收受社員股金不得有保本保息或固定收益之約定。
第一項第九款儲蓄互助社購買金融商品之辦法由協會定之，並送中央主管機關核備。
儲蓄互助社執行第一項第七款、第八款及第十款任務，其銷售與非社員之貨物或勞務，應依所得稅法、加值型及非加值型營業稅法規定課徵所得稅及營業稅，不適用第八條規定。
但政府委託其代辦之業務免徵營業稅。
一、收受社員股金。
二、得為社員設備轉金帳戶。
三、辦理社員放款。
四、參加協會辦理之各項互助基金業務。
五、代理收受社員水電費、瓦斯費、學費、電話費、稅金、罰鍰及其他收付款項業務。
六、參加協會資金融通。
七、參與社區營造，協助發展社區型產業。
八、參加協會辦理之各項合作事業型態之社會企業業務。
九、購買國家公債或金融商品。
十、接受政府或公益團體委託代辦事項。
十一、其他經中央主管機關核可之相關事項。
儲蓄互助社收受社員股金不得有保本保息或固定收益之約定。
第一項第九款儲蓄互助社購買金融商品之辦法由協會定之，並送中央主管機關核備。
儲蓄互助社執行第一項第七款、第八款及第十款任務，其銷售與非社員之貨物或勞務，應依所得稅法、加值型及非加值型營業稅法規定課徵所得稅及營業稅，不適用第八條規定。
但政府委託其代辦之業務免徵營業稅。