財政部民國112年12月7日台財稅字第11200628330號

核釋學校型態私立實驗教育學校比照「教育文化公益慈善機關或團體免納所得稅適用標準」第3條第2項本文之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule that the income tax exemptions specified in Paragraph 2 of Article 3 of \"Standards Governing Application of Income Tax Exemption to Educational, Cultural, Public Welfare, Charitable Organizations or Institutions\" shall apply to school-based private experimental education schools