Mental Health Act Article 11
The financial authority may consider the nature of mental health care institutions and grant them appropriate tax exemptions or reductions in accordance with the law.The authority referred to in the preceding Paragraph may consider the severity of the patient’s condition and the economic situation of their family to grant appropriate reduction or exemption of the due tax and fee in accordance with the law.
中文原文 精神衛生法第11條
財政主管機關得依精神照護機構之性質，依法給予其適當之稅捐減免。
前項機關得按病人病情嚴重程度及家庭經濟情況，依法給予病人或其扶養者應繳納之稅捐適當之減免。
前項機關得按病人病情嚴重程度及家庭經濟情況，依法給予病人或其扶養者應繳納之稅捐適當之減免。