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