Enforcement Rules of the Employment Insurance Act Article 24
The Insurance, pursuant to Article 42 regulations of the Act, is exempt from the following taxes and duties:1.Any written agreements used by the Insurer, the BLF and the insured establishment in administering the Insurance are exempt from payment of stamp duty.2.Insurance premium, penalties on overdue insurance premiums and resulting income from administration of forced auction of valuables, fund investment returns, and other miscellaneous income collected by the Insurer and the BLF in administering the Insurance is exempt from business tax and income tax.3.Housing, equipment, and insurance benefits claimed by insured persons which are used by the Insurer and the BLF in administering the Insurance, pursuant to regulations of the relevant tax laws are exempt from taxation.
中文原文 就業保險法施行細則第24條
本保險依本法第四十二條規定免課之稅捐如下：
一、保險人、基金運用局及投保單位辦理本保險所用之契據，免徵印花稅。
二、保險人及基金運用局辦理本保險所收保險費、保險費滯納金與因此所承受強制執行標的物之收入、基金運用之收支及雜項收入，免納營業稅及所得稅。
三、保險人及基金運用局辦理業務使用之房地、器材及被保險人領取之保險給付，依稅法有關規定免徵稅捐。
一、保險人、基金運用局及投保單位辦理本保險所用之契據，免徵印花稅。
二、保險人及基金運用局辦理本保險所收保險費、保險費滯納金與因此所承受強制執行標的物之收入、基金運用之收支及雜項收入，免納營業稅及所得稅。
三、保險人及基金運用局辦理業務使用之房地、器材及被保險人領取之保險給付，依稅法有關規定免徵稅捐。