Disaster Prevention and Protection Act Article 44

All types of relief assistances, monetary condolences or pays for temporary jobs are exempted from tax.Profit-seeking enterprises that donate relief and reconstruction assistances to people from disaster affected areas through organizations or institutions stated in Paragraph 4 of Article 11 of Income Tax Act shall list the said assistances as the annual expense or loss while filing income tax return. The said assistance shall not be limited by the total amount and is not applicable to Paragraph 2 of Article 36 of Income Tax Act.Lands and buildings in disaster affected areas that have reached certain qualifications may be exempted from land and house taxes.The certain qualifications mentioned in the preceding paragraph and the time limit and scope of reduction shall be defined by municipality and county (city) governments in disaster affected areas according to autonomy regulations and shall be reported to the Ministry of Financial Affairs for reference.The relief assistances, monetary condolences or pays for temporary jobs mentioned in Paragraph 1 shall not be used for seizure, offsetting, guarantee or enforcement.