金融監督管理委員會民國111年8月30日金管保壽字第11101433461號

核釋「保險業招攬及核保理賠辦法」第6條第1項第13款規定，有關人壽保險之死亡給付及年金保險之確定年金給付適用實質課稅原則警語揭露之相關規定，自111年10月1日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the interpretive rule pursuant to Subparagraph 13 of Paragraph 1 of Article 6 of "Regulations Governing Business Solicitation, Policy Underwriting and Claim Adjusting of Insurance Enterprises", which stipulates relevant rules for the warning message disclosure regarding the death benefit of life insurance and annuity certain benefit of annuity insurance which are subject to the real levy principle (interpretive rule shall become effective from 1st, October 2022)