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