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