Labor Pension Act Article 44
All account records, receipts, revenues and expenditures for the Bureau of Labor Insurance and the Bureau of Labor Funds pertaining to business prescribed in the Act shall be exempted from taxation.
中文原文 勞工退休金條例第44條
勞保局及基金運用局辦理本條例規定業務之一切帳冊、單據及業務收支，均免課稅捐。