Regulations for the Management, Repayment, Collection and Allocation of the Arrear Wage Debts Article 17

As set forth the Income Tax Act, the interest income of the Fund shall be exempted from income tax.As stipulated in related tax regulations, the Bureau of Labor Insurance and the Bureau of Labor Funds shall be exempted from paying taxes for their operations in relation to the Fund.As specified in the Stamp Tax Act, receipts for wages, retirement benefits or severances shall be exempted from stamp tax.The Bureau of Labor Insurance shall withhold income tax from payments for wages, retirement benefits or severances to workers according to law; employers, liquidators or trustees in bankruptcy may not make such withholding again.