財政部民國108年9月6日台財稅字第10800605390號

核釋「所得稅法」第66條之9規定有關合作社給付理監事、事務員及技術員酬勞金得列為未分配盈餘減除項目之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 66-9 of "Income Tax Act", which stipulates relevant rules that the payment paid by the cooperative to directors and supervisors, clerks and technicians shall be considered as the deduction from the undistributed surplus earnings