Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 16-4
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.
中文原文 加值型及非加值型營業稅法施行細則第16-4條
本法第八條第一項第四款所稱社會福利勞務，指依兒童及少年福利與權益保障法、老人福利法、身心障礙者權益保障法、社會救助法、家庭暴力防治法、性侵害犯罪防治法、性騷擾防治法及其他社會福利相關法規規定，辦理社會福利服務、職業重建服務及社會救助等業務所需之勞務。