These Enforcement Rules, consisting of 18 Articles, are stipulated pursuant to Article 76 of the Cooperatives Act. Where the organizations of a cooperative are located in the administrative region of a municipality or county (city), the municipal or county (city) regulating authority shall be the regulating authority of the cooperative. Cooperatives may apply to the regulating authority in charge of finance for exemption from income tax and business tax.
Province chinoise de Taïwan · 2016-11-15