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Law

Ministry of Finance(財政部)

No. Title
1. Regulations Governing Appropriation and Use of the Fund for Privatization of Government-owned Enterprises under the Executive Yuan CH
2. Act for Promotion of Private Participation in Infrastructure Projects CH
3. Regulations Governing the Organization of the Selection Committee and the Evaluation for Private Participation in Infrastructure Projects CH
4. Enforcement Rules of Act for Promotion of Private Participation in Infrastructure Projects CH
5. Regulations For Private Institution Applying To Participate In The Infrastructure Project Under Its Own Planning CH
6. The Organic Act of the Ministry of Finance CH
7. Organization Act of the Department of National Treasury of the Ministry of Finance CH
8. The Organic Statute for the Regional National Taxation Bureaus, Ministry of Finance CH
9. Organic law of Monetary Affairs Bureau,Ministry of Finance CH
10. Statute for the Establishment and Administration of the National Financial Stabilization Fund CH
11. Organization Act of National Treasury Administration, Ministry of Finance CH
12. Organizational Act of Taxation Administration, Ministry of Finance CH
13. Organic Act of the Customs Administration, Ministry of Finance CH
14. Organizational Act of National Property Administration, Ministry of Finance CH
15. Organization Act of the Fiscal Information Agency, Ministry of Finance CH
16. Organization Table of Fiscal Information Agency,Ministry of Finance CH has files
17. Regulations of Preferential and Preemptive Rights for Employees of Subordinate upon the Privatization Enterprises under the Ministry of Finance to Subscribe the Government-Owned Shares CH
18. Regulations Governing the Administrative Affairs of Fiscal Information Agency, Ministry of Finance CH
19. Government Treasury Act CH
20. National Treasury Act CH
21. Regulations Governing the Handling of Return of Revenues and Recovery of Expenditures of the National Treasury CH
22. Treasury Bills and Short-Term Loans Act CH
23. Regulations of Supervision on Loans Incurred by Privately-owned Major Economic Infrastructure Enterprises Guaranteed by Government CH
24. Act Governing the Allocation of Government Revenues and Expenditures CH
25. Regulations for Allocation of Centrally-Funded Tax Revenues CH
26. Act of Taiwan Financial Holding Co., Ltd. CH
27. Tobacco and Alcohol Tax Act CH
28. The Tobacco and Alcohol Administration Act CH
29. Enforcement Rules of the Tobacco and Alcohol Administration Act CH has files
30. Regulations Governing the Labeling of the Alcohol Products CH
31. Fee Standards for Examination of Applications, Issuance of Certification, and Granting of Permission as Charged to Importers and Producers of Tobacco and Alcohol Products CH
32. Regulations Governing Undenatured Ethyl Alcohol CH has files
33. The Hygiene Standards for Alcohol Products CH
34. Regulations for the Collection of Tobacco and Alcohol Tax CH
35. The Administrative Regulations Governing the Inspection of Imported Alcohol CH has files
36. Taiwan Tobacco and Liquor Corporation Act CH
37. Hygiene Standards for Alcohol Products Containers CH has files
38. Tax Collection Act CH
39. Income Tax Act CH
40. Enforcement Rules of the Income Tax Act CH
41. Regulations Governing Certified Public Accountants Acting as Income Tax Agents CH
42. The Regulations Governing the Withholding of Tax on Salaries and Wages CH
43. Regulations for the Collection of Commodity Tax CH
44. Regulations for Exemption of Commodity Tax on Goods for Military Use CH
45. Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing CH
46. Temporary Act on the Allocation of Fines CH
47. Standards of Withholding Rates for Various Incomes CH
48. Regulations for Computing and Levying Commodity Tax for Central and Automobile Air Conditioning Systems CH
49. Enforcement Rules of the Tax Collection Act CH
50. Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Major Infrastructure Projects CH
51. Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects CH
52. Regulations Governing Application for Exemption from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects CH
53. The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects CH
54. Estate and Gift Tax Act CH
55. The Enforcement Rules of the Estate and Gift Tax Act CH
56. Commodity Tax Act CH
57. The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods CH
58. Securities Transaction Tax Act CH
59. Futures Transaction Tax Act CH
60. Value-added and Non-value-added Business Tax Act CH
61. Enforcement Rules of Value-added and Non-value-added Business Tax Act CH
62. Regulations Governing the Use of Uniform Invoices CH
63. Uniform Invoice Award Regulations CH
64. Regulations Governing the Use of Cash Register by Business Entities CH
65. Regulations for the Computation of Business Tax for Dual-Status Business Entities CH
66. Regulations for Assessing Business Tax of Certain Business Entities CH
67. Regulations Governing Taxation Registration CH
68. Stamp Tax Act CH
69. Enforcement Rules of Stamp Tax Act CH
70. Vehicle License Tax Act CH has files
71. Land Tax Act CH
72. The Enforcement Rules of the Land Tax Act CH has files
73. Land Tax Reduction and Exemption Regulations CH
74. House Tax Act CH
75. Deed Tax Act CH
76. Amusement Tax Act CH
77. Charges And Fees Act CH
78. The Act Governing Local Tax Regulations CH
79. Certified Public Bookkeepers Act CH
80. Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers CH
81. Rules Governing Issuance of Certificate of Public Bookkeeper CH
82. Income Basic Tax Act CH
83. Enforcement Rules of the Income Basic Tax Act CH
84. Fee-charging Standards for Information Service of Fiscal Information Agency, Ministry of Finance CH
85. Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income CH
86. The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC CH
87. The Specifically Selected Goods and Services Tax Act CH
88. The Enforcement Rules of the Specifically Selected Goods and Services Tax Act CH
89. Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses CH
90. The Rules of the Organization and Operation of the Disciplinary Committee and the Disciplinary Re-examination Committee for Bookkeeper and Tax Return Filing Agents CH
91. Standards for the Recognition of Owner-Occupied Houses and of the Status of an Individual to Rent Premises for Public-Welfare Purposes CH
92. The Regulations Governing the Scope of Core Business revenues from the Banking and Insurance Business of the Banking and Insurance Industries CH
93. The Taxpayer Rights Protection Act CH
94. Regulations Governing Application of the Place of Effective Management CH
95. Enforcement Rules of The Taxpayer Rights Protection Act CH
96. Regulations Governing Application of Accrued Income from Controlled Foreign Company for Profit-Seeking Enterprise CH
97. Regulations Governing Application of Income Calculation from Controlled Foreign Company for Individual CH
98. Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions CH
99. Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters CH
100. Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals CH
101. Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents CH
102. The Management, Utilization, and Taxation of Repatriated Offshore Funds Act CH
103. Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds CH
104. Customs Act CH
105. Enforcement Rules of the Customs Act CH
106. Regulations Governing the Declaration, Inspection, Duty and Release of Personal Luggage or Goods of Inward passengers CH has files
107. Regulations Governing Customs Bonded Factories CH
108. The Regulations Governing the Establishment and Management of Bonded Warehouses CH has files
109. Regulations Governing the Establishment and Management of Customs Brokers CH
110. Regulations Governing Duty Exemption of Goods Imported by Foreign Diplomatic Institutes in the Republic of China and Their Personnel CH
111. Regulations Governing the Management of Import/Export Clearance for Transportation means CH
112. Regulations Governing the pre-entry Customs Declaration of Import/Export Goods CH
113. Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples CH
114. Regulations Governing the Duty Exemption of Imported Relief Articles CH has files
115. Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products CH
116. Regulations Governing Collection Of Customs Service Fees CH has files
117. Regulations Governing the Customs Management of Import and Export Warehouses CH
118. Customs Anti-smuggling Act CH
119. The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties CH
120. The Regulations Governing the Establishment and Management of Duty-free Shops CH
121. Customs Personnel Management Act CH has files
122. Regulations Governing The Implementation Of Automated Cargo Clearance Procedures CH
123. Regulations Governing the Determination of Country of Origin of Imported Goods CH
124. The Regulations Governing Customs Clearance for Goods in Logistics Centers CH
125. Customs Import Tariff CH has files
126. The Regulations of Tariff Quota CH
127. Regulations Governing the Impelementation of Customs Post-Clearance Audit CH
128. Regulations Governing Customs Clearance for Goods in Free Trade Zones CH
129. Regulations Governing the Certification and Management of the Authorized Economic Operators CH
130. Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures CH
131. Regulations Governing Customs Clearance Procedures for Air Express Consignments CH
132. Anti-Money Laundering Regulations for Cross-border Declaration and Reporting CH
133. The Regulations Governing the Implementation of Customs Valuation Advance Ruling on Imported Goods CH
134. Regulations Governing Customs Measures in Protecting the Rights and Interests of Trademark CH
135. Implementation Regulations Governing the Operation of Customs-Port-Trade (CPT) Single Window CH
136. Regulations Governing Customs Clearance Procedures for Maritime Express Consignments CH
137. Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels CH
138. Regulations Governing the Approval and Management of Using Self-prepared Seals by Relevant Stakeholders CH has files
139. Regulations Governing the Customs Management of Freight forwarders CH
140. Regulations Governing the Implementation of Advance Ruling on the Country of Origin of Imported Goods CH
141. 1934 Six Percent British Boxer Indemnity Government Bond Act CH has files
142. 1947 US Dollar Bond Act CH
143. 1949 Short-Term Gold Bond Act CH
144. 1949 Consolidated US Dollar Bond Act CH
145. 1934 First Phase Railway Construction Government Bond Act CH
146. Second Phase Railway Construction Government Bond Act CH
147. Third Phase Railway Construction Government Bond Act CH
148. 1937 Nanjing-Jiangxi Railway Construction Government Bond Act CH
149. 1966 Patriot Bond Issuance Act CH
150. 1967 Patriot Bond Issuance Act CH
151. 1968 Patriot Bond Issuance Act CH
152. 1972 Public Bond Issuance Act CH
153. 1973 Public Bond Issuance Act CH
154. Act Governing the Issuance of the Central Government Development Bond for the First Phase National Freeway Construction Project in Taiwan CH
155. Central Government Development Bonds and Loans Act CH
156. Act Governing Foreign Loans and Guarantee for Government to Develop Economy and Society CH
157. Regulations For Management Of Central Government Bonds CH
158. Act Governing the Issuance of the Central Government Development Bond for the Second National Freeway Construction Project in Northern Taiwan CH
159. The Public Debt Act CH
160. National Property Act CH
161. Regulations for the Enforcement of National Property Act CH
162. Regulations for National Property Donated to Temples or Churches CH
163. Regulations for the Contribution of the Domestic National Property CH
164. Preference Regulations for Leasing and Setting Up Superficies on Government Own Real Estate by the Private Sector to Build Public Housing CH
165. The Export-import Bank of the Republic of China Act Taiwan, Republic of China CH
166. Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses CH
167. Statute for Managing Deposits and Remittance in Bank of Taiwan’s Overseas Branches during Japanese Colonial Era CH
168. Public Welfare Lottery Issue Act CH
169. Regulations Governing Duty Exemption of Imported Education and Research Goods CH