Legislative History
1. Promulgated by Ministry of Finance (83-tai-tsai-pao-tzu No. 832054291) in total of 33 articles on 1994.6.28
2. Revised and promulgated by Ministry of Finance (84-tai-tsai-pao-tzu No. 842030943) on 1995.7.15 regarding Article 3、7、10、12、14、15、21、22、31.
3. Revised and promulgated by Ministry of Finance (87-tai-tsai-pao-tzu No. 862402685) on 1998.2.9 regarding Article 8、10、12、20、26.
4. Revised and promulgated by Ministry of Finance (89-tai-tsai-pao-tzu No. 0890751352) on 2000.12.20 regarding Article 11~13、17、29、30; The Revised articles come into force since the promulgate date.
5. Revised and promulgated by Ministry of Finance (90-tai-tsai-pao-tzu No. 0900750484) on 2001.5.31 regarding Article 10、12.
6. Revised and promulgated by Ministry of Finance (Tai-tsai-pao-tzu No. 0910751003) on 2002.8.22 regarding Article 2、26~28、31; Canceled Article 25.
7. Amended on January 15, 2008
8. Amended on February 23, 2009
9. Amended on April 20, 2017
10.Amended on May 9, 2019