Chapter  3 Cooperative Association for Indigenous People

Article 7
Government shall guide indigenous people to set up cooperative associations for indigenous people of various characteristics based on the working habits of indigenous groups in order to explore work opportunities.
The establishment of cooperative associations for indigenous people, training of members thereof and the operation and development thereof shall be guided and processed by the competent authority of each target industry; the guiding method shall be determined by the competent authority of each related target industry at the central level in consultation with the central competent authority.
The cooperative association for indigenous people mentioned in Section 1 shall mean cooperative associations with more than eighty percent (80%) of its members being indigenous people.

Article 8
Cooperative associations for indigenous people operated according to law can be exempted from income tax and business tax. However, income tax and business tax shall be waived within six (6) years of the date of implementation of the Act.

Article 9
The funds for the operation and development of cooperative associations for the indigenous people shall be subsidized by each level of government as it deems fit. Each level of competent authority of target industries shall conduct scheduled examination and appraisal of cooperative associations for indigenous people or award the associations with excellent performance. The method of examination and approval and award shall be determined by the competent authority of target industries at the central level in consultation with the central competent authority.

Article 10
Each level of government shall set up a cooperative association for indigenous people guidance groups with the responsibilities thereof as follows:
1. Explain to the indigenous people Cooperative Law and related laws and decrees.
2. Assist indigenous people in complying with the provisions on setting-up and registration categories delineated in Article 9 of Cooperative Law.
3. After the establishment of cooperative association for indigenous people, provide scheduled tracking and guidance on the operation thereof.
4. Act as the long-term counseling institution for the cooperative associations for indigenous people.
5. Other guidance related to cooperative associations for indigenous people.