財政部民國110年7月19日台財稅字第11004007750號

依108年5月17日修正生效「勞工退休金條例」第14條第4項規定，同條例第7條第2項第1款至第3款規定之人員，得在其每月執行業務所得6％範圍內，自願提繳退休金，其自願提繳之退休金，不計入提繳年度執行業務收入課稅，爰廢止本部94年9月15日台財稅字第09404568200號函，自108年5月17日生效

MINISTRY OF FINANCE Order is hereby given, for the abolition of the missive documented as Tai-Tsai-Shui-Tzu No. 09404568200 following the amendment of Paragraph 4 of Article 14 of \"Labor Pension Act\" promulgated on 17th, May 2019, which stipulates that persons designated in Subparagraph 1 to 3 of Paragraph 2 of Article 7 of the aforesaid Act may voluntarily submit pension deposits within six percent of their monthly income from professional practice and the voluntarily paid pension is not included in the tax on the annual income from professional practice (abolition has become effective since 17th, May 2019)