Title:

  Chapter Ⅳ Supervision and Expenses

Article 44
The Bureau in implementing Article 5 and Article 34 of the Act shall comply with final account book keeping requirements, submit a final accounting report, and shall also submit the following documents to the BLF on a monthly basis for the Central Competent Authority to review and record:
1. Statistical records showing the total sum of payment units, total number of payees, and total sum of wage payments.
2. Statistical record of disbursed pension payments.
3. Statistical record of acquired pension account payments.
4. Other documents required by the Central Competent Authority.
Article 45
The tax exemption set forth in Article 44 of the Act shall apply as follows:
1.No stamp tax shall be imposed on books of account, contracts and financial records presented for processing matters in relation to labor pensions.
2.Pensions, late fees, fines and all other penalty-related proceeds, miscellaneous proceeds and incomes, as well as expenditures earmarked for pension funds are exempted from operation and income taxes.
Data Source:Ministry of Labor / Law Source Retrieving System Labor Laws And Regulations