Indigenous Peoples Employment Rights Protection Act Article 8
Cooperative associations for indigenous people operated according to law can be exempted from income tax and business tax. However, income tax and business tax shall be waived within six (6) years of the date of implementation of the Act.
中文原文 原住民族工作權保障法第8條
原住民合作社依法經營者，得免徵所得稅及營業稅。
但自本法施行之日起六年內應免徵所得稅及營業稅。
但自本法施行之日起六年內應免徵所得稅及營業稅。