Enforcement Rules of the Labor Pension Act Article 45
The tax exemption set forth in Article 44 of the Act shall apply as follows:1.No stamp tax shall be imposed on books of account, contracts and financial records presented for processing matters in relation to labor pensions.2.Pensions, late fees, fines and all other penalty-related proceeds, miscellaneous proceeds and incomes, as well as expenditures earmarked for pension funds are exempted from operation and income taxes.
中文原文 勞工退休金條例施行細則第45條
依本條例第四十四條規定免課之稅捐如下：
一、辦理勞工退休金所用之帳冊契據，免徵印花稅。
二、辦理勞工退休金所收退休金、滯納金、罰鍰，及因此所承受強制執行標的物之收入、雜項收入及基金運用之收支，免納營業稅及所得稅。
一、辦理勞工退休金所用之帳冊契據，免徵印花稅。
二、辦理勞工退休金所收退休金、滯納金、罰鍰，及因此所承受強制執行標的物之收入、雜項收入及基金運用之收支，免納營業稅及所得稅。