Enforcement Rules of the National Health Insurance Act Article 72
The tax which is exempted according to Article 97 of the Act is as follows:1. Stamp tax for accounting records and contracts used by the Insurer, the group insurance applicants and the premium withholder for running this Insurance, as well as receipts issued by the contracted medical care institutions to apply for insurance benefit payment or collecting the beneficiaries’ self-bearing payment within the scope of benefit payment of the Insurance.2. Business tax and income tax on the premium incomes, the overdue charge for premium payment, interest, and proceeds from the objects of administrative enforcement undertaken, revenues from operation of insurance fund, and other incomes collected by the Insurer for undertaking this Insurance.
中文原文 全民健康保險法施行細則第72條
依本法第九十七條規定免課之稅捐如下：
一、保險人、投保單位及扣費義務人辦理本保險所用之帳冊契據，及保險醫事服務機構請領保險給付與其收取保險對象屬本保險給付範圍而應自行負擔費用所出具之收據，免徵印花稅。
二、保險人辦理本保險所收保險費、保險費滯納金、利息及因此所承受行政執行標的物之收入，保險資金運用之收益、其他收入，免納營業稅及所得稅。
一、保險人、投保單位及扣費義務人辦理本保險所用之帳冊契據，及保險醫事服務機構請領保險給付與其收取保險對象屬本保險給付範圍而應自行負擔費用所出具之收據，免徵印花稅。
二、保險人辦理本保險所收保險費、保險費滯納金、利息及因此所承受行政執行標的物之收入，保險資金運用之收益、其他收入，免納營業稅及所得稅。