People with Disabilities Rights Protection Act Article 69-1
The competent authorities of all levels shall give guidance to people with visual disabilities to establish cooperatives that provide massage services.If the members of the cooperatives mentioned in the above paragraph are all people with visual disabilities and the cooperatives are operated following relating laws, the business tax should be paid according to the provisions of first paragraph of Article 13 in Value-added and Non Value-added Business Tax Act.
中文原文 身心障礙者權益保障法第69-1條
各級主管機關應輔導視覺功能障礙者設立以從事按摩為業務之勞動合作社。
前項勞動合作社之社員全數為視覺功能障礙，並依法經營者，其營業稅稅率應依加值型及非加值型營業稅法第十三條第一項規定課徵。
前項勞動合作社之社員全數為視覺功能障礙，並依法經營者，其營業稅稅率應依加值型及非加值型營業稅法第十三條第一項規定課徵。