Regulations for the Establishment and Management of Private Elementary Schools, Junior and Senior High Schools, and Affiliated Preschools for International Residents Article 38
If a SIR is established in accordance with certain agreement or treaty, such an agreement or treaty shall have priority in application over the Rules.A SIR may apply to be registered as a legal person with donated property in accordance with relevant laws.A SIR may enjoy waiver or reduction of land price tax, property tax, income tax and all other levies in accordance relevant laws.
中文原文 私立高級中等以下外國僑民學校及附設幼兒園設立及管理辦法第38條
外國僑民學校依條約或協定設立者，優先適用該條約或協定之相關規定。
外國僑民學校得依法辦理財團法人登記。
外國僑民學校得依法減免地價稅、房屋稅及所得稅等有關稅捐。
外國僑民學校得依法辦理財團法人登記。
外國僑民學校得依法減免地價稅、房屋稅及所得稅等有關稅捐。