財政部民國108年10月28日台財稅字第10804620670號

經教育主管機關依法核准設立辦理短期補習班業務之公司，所收取之補習費收入，依「加值型及非加值型營業稅法」第8條第1項第5款規定，免徵營業稅，自107年1月1日生效

MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Subparagraph 5 of Paragraph 1 of Article 8 of "Value-added and Non-value-added Business Tax Act", which stipulates that the income of tutoring fees collected by the company which is approved by educational competent authorities to establish the short-term tutorial center business shall be exempted from Business Tax (stipulation has become effective since 1st, January 2018)