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