This Act is enacted to regulate the common issues of the establishment, organization, operation, supervision and dissolution of non-departmental public bodies, to ensure the uninterrupted operation of public affairs with greater efficiency and flexibility, and to facilitate public interest.

The term “non-departmental public bodies” in this Act shall ref er to a public body incorporated under public law, other than a national or local autonomous body, which is established by the central industry competent authority to execute specific public affairs.
The specific public affairs set forth in the preceding paragraph shall meet the following requirements:
1.Public affairs that have professional needs or require improved cost effectiveness and operational efficiency;
2.Public affairs that are not suitable to be promoted by either the government or the private sector;
3.Public affairs that involve a lower degree of the exercise of public power.
Each non-departmental public body shall set up operations by prescribing its own organizational act. But where public bodies have similar objectives or functions that can be grouped into the same category, a general act to regulate their establishment may be enacted.

The supervisory authority of a non-departmental public body shall be the industry’s central competent authority, and shall be designated in the organizational act or general act.

A non-departmental public body shall prepare regulations governing its own personnel management, accounting systems, internal controls, auditing and other requirement. It shall submit such regulations to its board of directors (council of directors) for approval and, upon approval, file them to the supervisory authority for record.
A non-departmental public body may, without contravening any related law or regulation, draft regulations concerning its execution of public affairs and submit such regulations to its board of directors (council of directors) for approval, and upon approval, file them to the supervisory authority for record.

A non-departmental public body shall establish a board of directors (council of directors). Notwithstanding, it may be headed by a single person rather than a board of directors (council of directors) as warranted by the scale of its organization or nature of its mission.
Where a non-departmental public body has a board of directors (council of directors), its directors shall be appointed by the supervisory authority. The same shall apply to the dismissal of the directors. The number of full-time directors may not exceed one-third of the total number of directors.
A non-departmental public body shall have supervisor(s) or a supervisory board. All supervisors shall be appointed by the supervisory authority. The same shall apply to the dismissal of the supervisors. In the event that there are more than three supervisors, they shall elect from among themselves an executive supervisor.
The total number of directors may not exceed 15 persons while the total number of supervisors may not be more than five persons.
The number of directors or supervisors of a given gender may not be less than one-third of the total number of directors or supervisors, unless otherwise stipulated by the organizational act or general act of the non-departmental public bodies.

Directors and supervisors shall be appointed for fixed terms. Where there is a vacancy before the expiration of the term, the newly appointed director or supervisor shall serve only the remainder of the term of his/her predecessor. If a director or supervisor is a representative of a government authority, such director or supervisor may be appointed, dismissed or re-appointed to a different position in accordance with the nature of his/her duty.
A person who has any of the following circumstances may not be appointed as a director or supervisor:
1.A person who has been placed under custodianship or guardianship, and such placement has not yet been withdrawn;
2.A person who has been sentenced to imprisonment, and has not yet been declared on probation;
3.A person who has been declared bankrupt and has yet to come out of bankruptcy;
4.A person whose citizen ’ s rights have been suspended and has not yet resumed the rights; or
5.A person who has been certified by a public hospital as incapable of performing duties due to physical or mental disabilities.
A director or supervisor who has one of the above circumstances , or fails to attend meetings of the board of directors (council of directors) for three consecutive times without justified reasons, shall be dismissed.
A director or supervisor may be dismissed if one of the following circumstances arises:
1.A director or supervisor whose misconduct or poor character affects the image of the non-departmental public bodies, and there is concrete evidence of the misconduct;
2.A director or supervisor who fails to devote reasonable effort or neglects to perform his/her duties, and there are specific facts amounting to material breach of his/her appointment;
3.The non-departmental public bodies to which a director or supervisor is appointed fails the supervisory authority ’ s performance evaluation for two consecutive years;
4.A director or supervisor who is found by concrete evidence to have violated the Administrative Neutrality Act;
5.A director or supervisor who is found by concrete evidence to have accepted gifts or special treatments from lobbyists and misused his/her position to influence supervisory decisions, and as a results jeopardized the interests of the public or the non-departmental public bodies;
6.A director or supervisor who is found by concrete evidence to have misused assets of the non-departmental public bodies for non-official reasons;
7.A director or supervisor who has violated the principle of recusal set forth in Paragraph 1 and 2 of Article 7, or engaged in the prohibited transactions stipulated in the first part of Paragraph 1 of Article 8, and there is concrete evidence of the misconduct; or
8.A director or supervisor who has any conduct that renders him/ her unfit for the position of director or supervisor.
The qualifications, numbers, methods of appointment, term of appointment, rights and obligations, numbers of consecutive appointments, causes and procedures of dismissal of directors and supervisors shall be clearly defined in the organizational act or the general act of each non-departmental public body.

A director or supervisor shall strictly comply with the principle of recusal, and may not abuse the power, opportunities or means arising from his/her position to seek gains for himself /herself or related persons. The scope of recusal and penalties for violation shall be stipulated by the supervisory authority.
A director or supervisor may not be a spouse or relative by blood or marriage within three degrees of kinship to another director or supervisor.
A related person set forth in this Act shall refer to a spouse or relative within two degrees of kinship.

A director or supervisor (or related person thereof) of a non-departmental public body may not conduct transactions such as sales, lease or contracting with the non-departmental public bodies. Notwithstanding, exemptions may be made if there are justified reasons for which a special resolution has been adopted by the board of directors (council of directors).
A person who violates the requirements set forth in the preceding paragraph and causes harm to the non-departmental public bodies shall be liable for compensation to the non-departmental public bodies.
In the case of the proviso in Paragraph 1, the non-departmental public bodies shall disclose the contents of the special resolution adopted by the board of directors (council of directors) within 20 days after the meeting, and also file the special resolution to the supervisory authority for reference.

Where a non-departmental public body has a board of directors (council of directors), a chairperson shall be appointed by the supervisory authority or Premier of the Executive Yuan. The same shall apply to the dismissal of the chairperson.
The appointment of the chairperson shall be governed by the regulations enacted by the supervisory authority.
The chairman shall manage all affairs of the non-departmental
public bodies internally, and represent the non-departmental public bodies externally.
The chairperson shall in principle serve on a full-time basis, unless otherwise stipulated by the organizational act or the general act of the non-departmental public bodies.
Where a non-departmental public body has a board of directors (council of directors), it may designate a chief executive officer to oversee the operation and management of the non-departmental public bodies. Appointment of the chief executive officer requires nomination by the chairperson and approval by the board of directors (council of directors). The same shall apply to the dismissal of the chief executive officer. The rights, obligations and title of the chief executive officer shall be set forth separately in the organizational act or the general act of the non-departmental public bodies.
A chairperson or a chief executive officer may not exceed the age of 65 at the start of his/her term. Where a chairperson or a chief executive officer reaches the age of 70 before the expiration of his/her term, he or she shall be immediately replaced. Notwithstanding, special exemptions may be made upon approval by the Executive Yuan.
The requirements concerning directors set forth in Paragraph 2, the first part of Paragraph 3, and Paragraph 4 of Article 6; Article 7; Article 8; and Paragraph 6 of Article 15, shall apply to the chief executive officer mentioned in Paragraph 5 of this Article.

The board of directors (council of directors) shall have the following power:
1.To deliberate on development objectives and plans;
2.To deliberate on annual operation (business) plans;
3.To deliberate on annual budgets and financial statements;
4.To deliberate on regulations;
5.To deliberate and the disposal of, or creation of a right in rem over, self-owned real estate; and
6.To deliberate on other matters of material importance.
Meetings of the board of directors (council of directors) shall be held on a regular basis. The chairperson may convene and chair a provisional meeting if circumstances warrant.
Supervisors or the executive supervisors shall attend meetings of the board of directors (council of directors).

Supervisors or the board of supervisors shall have the following power:
1.To examine and approve financial statements from yearly operations (business);
2.To supervise operation (business) and financial conditions;
3.To audit financial accounts, documents and assets data; and
4.To examine and approve or audit other matters of material importance.

A director or supervisor shall attend meetings of the board of directors (council of directors) or board of supervisors in person, and may not designate a proxy to attend the meeting.

A director or supervisor who concurrently holds another position shall receive no remuneration.

Where a non-departmental public body has a head, the head shall serve on a full-time basis. He/she shall be appointed by the supervisory authority or the premier of the Executive Yuan.
The same shall apply to the case of dismissal.
The requirements concerning directors set forth in Article 6; Article 7; Paragraph 2, 3 and 6 of Article 9; Paragraph 5 and 6 of Article 15, shall apply to the head mentioned in the preceding paragraph.
Where a non-departmental public body has a head, it shall submit to the supervisory authority the regulations, annual operation (business) plans and budgets, and annual performance and financial statement reports ratified according to Article 4, Paragraph 2 of Article 18, and Paragraph 1 of Article 19.

The supervisory authority has the following supervisory power:
1.To approve development objectives and plans;
2.To approve or keep records of the regulations, annual operation (business) plans and budgets, and annual performance and financial statement reports;
3.To inspect the assets and financial condition of the non-departmental public bodies;
4.To evaluate operation (business) performance;
5.To appoint and dismiss directors or supervisors;
6.To impose necessary punishment on any director or supervisor who violates the law in the discharge of his/her duty;
7.To revoke, change, terminate or suspend operations; demand timely improvement; or impose other penalties in the event the non-departmental public bodies violate the Constitution or other laws and regulations;
8.To approve the disposal of, or creation of a right in rem over , real estate owned by the non-departmental public bodies; and
9.To supervise other matters as prescribed by the law.

The supervisory authority shall invite government representatives , scholars, experts and impartial persons to evaluate the performance of the non-departmental public bodies.
The supervisory authority shall prescribe rules governing the method, procedure and other matters concerning the performance evaluation of the non-departmental public bodies.

The contents of performance evaluation are listed below:
1.To assess the yearly execution outcomes of the non- departmental public bodies;
2.To measure the non-departmental public bodies ’ operational (business) effectiveness and achievement rates;
3.To assess the degree to which the non-departmental public bodies have reached their annual self-funding targets; and
4.To make recommendations on the appropriation of funds of the non-departmental public bodies.

A non-departmental public body shall formulate its development objectives and plans and submit them to the supervisory authority for approval.
A non-departmental public body shall formulate and submit its annual operation (business) plans and budgets to the board of directors (council of directors) for approval before filing them to the supervisory authority for record.

Within a specific period after the end of the fiscal year, the non-departmental public bodies shall entrust a certified public accountant to audit and certify its annual performance and financial statement reports, then submit such reports to the board of directors (council of directors) for deliberation. Upon obtaining approval from the supervisors or the board of supervisors, they shall submit the reports to the audit authority as well as the supervisory authority for record.
The audit authority may audit the financial statement reports prescribed in the preceding paragraph. The audit results may be sent to the supervisory authority or relevant authorities for necessary action.

Persons employed by the non-departmental public bodies shall be governed by their personnel regulations. These persons shall not have civil servant status, and their rights and obligations shall be clearly set forth in their contracts.
A spouse or relative by blood or marriage within three degrees of kinship of a director or supervisor may not hold a position in general affairs, accounting or personnel with the non- departmental public bodies.
A chairperson or head of a non-departmental public body may not hire his/her spouse or relative by blood or marriage within three degrees of kinship as an employee of the non-departmental public bodies.

Where a non-departmental public body has been restructured from a government authority or agency (hereinafter referred to as the “ Original Authority (Agency) ” ), all permanent and temporarily assigned civil servants working at the Original Authority (Agency) under civil service employment laws shall be transferred to the non-departmental public bodies on the date of restructuring, and shall retain their status as civil servants (hereinafter referred to as “ Retained Employees ” ). Matters pertaining to their appointment, service, penalties, evaluation, training and education, remuneration, insurance, protection of rights, right of assembly, retirement, severance, survivor relief and welfare shall be governed by the civil service laws that were originally applicable. Notwithstanding, where any matter is not governed by the aforementioned laws, the Executive Yuan and the Examination Yuan shall prescribe separate regulations for such matter.
The management of the Retained Employees that are personnel officers; budgetary, accounting and statistics officers; ethics officers, shall be the same as that of the civil servants.
Except for the head of the non-departmental public bodies, employees described in the two preceding paragraphs may use the originally applicable organizational act when applying for promotions or undergoing qualification reviews.
Employees described in Paragraph 1 and 2 of this Article may take on a position in the non-departmental public bodies at any time by applying for retirement or severance under the appropriate civil service retirement or severance laws. Such persons shall not receive an additional lump sum relief payment equivalent to seven months of salary, and shall be subject to the personnel regulations enforced by the non-departmental public bodies.

Where a civil servant of the Original Authority (Agency) declines to be transferred to the non-departmental public bodies, the competent authority shall assist the civil servant in transferring to another position, or the civil servant may apply for retirement or severance on the date of the restructuring of the authority (agency) under the originally applicable laws and receive an additional lump sum relief payment equivalent to seven months of salary. Notwithstanding, if this civil servant has reached the mandatory retirement age, he or she will receive an additional payment calculated based on the number of months of his/her early retirement.
If this civil servant holds a paid position in a government agency or a non-departmental public body within seven months after the effective date of his/her retirement or severance, that government agency or non-departmental public bodies shall collect or deduct from his/her salary the full amount of the previously received relief payment and transfer it to the treasury.
The lump sum relief payment in the two preceding paragraphs shall 　 refer to the civil servants basic (seniority) pay at the month of effective retirement or severance, professional differential pay, supervisory and managerial duty differential pay.

Where the employment contract of a current contract-based worker hired by the Original Authority (Agency) according to the Contract-based Worker Employment Act or the Executive Yuan and Subordinate Agencies Contracted-Employment Regulations (hereinafter referred to as the “ Original Authority ’ s Contract-based Worker ” )has not expired, and this worker declines to be transferred to the non-departmental public bodies and resigns from the position on the date of the restructuring of the authority (agency), he/she will be subject to the Regulations of Granting Severance Savings Fund for Contract Employees of Government Agencies and Public Schools, and will receive an additional lump sum remuneration equivalent to seven months of salary according to his/her salary of the last month before his/her resignation. Notwithstanding, if the contract of the worker is soon to expire, he/she will receive a remuneration calculated based on the number of months of his/her early termination of employment. Where the worker withdraws from the Public Servants Insurance, he/she will receive a compensation for any loss of years of insurance coverage.
If this worker holds a paid position in a government agency or a non-departmental public body within seven months after the effective date of his/her resignation, that government agency or non-departmental public body shall collect or deduct from his/her salary the full amount of the previously received remuneration and transfer it to the treasury. If this worker re-joins the Public Servants Insurance and upon the collection of the Old-Aged Benefits, the insurer shall deduct his/her compensation received previously for the loss of years of insurance coverage and return the amount to the superior authority of the Original Authority (Agency) without being subject to the restrictions set forth in Article 18 of the Civil Servant and Teacher Insurance Act, whereby the insured ’ s or beneficiary ’ s right to receive insurance pay may not be subject to transfer, offset, attachment or guarantee. Notwithstanding, where the amount of Old-Aged Benefits applied is lower than the original compensation, only the amount of compensation which is equivalent to the amount of Old-Aged Benefits needs to be returned.
The compensation prescribed in the two preceding paragraphs for the loss of years of insurance coverage under Public Servants Insurance shall be subject to the payment standards prescribed in Article 14 of the Civil Servant and Teacher Insurance Act.
An Original Authority ’ s (Agent ’ s) Contract-based Worker who is transferred to the non-departmental public bodies on the date of the restructuring of the authority (agency) shall apply for a resignation on the same day, and receive Termination Pay Savings pursuant to the Regulations of Granting Severance Savings Fund for Contract Employees of Government Agencies and Public Schools without an additional remuneration equivalent to seven months of salary, and the worker shall be employed according to the personnel regulations enforced by the non-departmental public bodies. Where the worker loses his/her years of insurance coverage due to his/her withdrawal from the Public Servants Insurance, the compensation prescribed in the two preceding paragraphs shall be applied to cover his/her loss.
Where a current employee of the Original Authority (Agency) employed under the Executive Yuan and Subordinate Agencies Contracted-Employment Regulations is subject to the Labor Standards Act, the Termination Pay Savings set forth in Paragraph 1 and the preceding paragraph are not applicable, and the worker shall receive retirement payment or severance benefit pursuance to the Labor Standards Act and the Labor Pension Act.

Where a current stationed police of the Original Authority (Agency) employed pursuant to the Regulations Governing Establishment and Management of Police Stationed at Various Institutions, Schools and Organizations (hereinafter referred to as “ Original Authority ’ s Stationed Police ” )declines to be transferred to the non-departmental public bodies, the competent authority shall assist the stationed police in transferring to another position, or the stationed police may apply for retirement or severance under the originally applicable laws on the date of the restructuring of the authority (agency) and receive a lump sum remuneration equivalent to seven months of salary. Notwithstanding, if the stationed police has reached the mandatory retirement age, he or she will receive an additional payment calculated based on the number of months of his/her early retirement.
If the stationed police holds a paid position in a government agency or a non-departmental public body within seven months after the effective date of his/her retirement or severance, that government agency or non-departmental public body shall collect or deduct from his/her salary the previously received lump sum remuneration and transfer it to the treasury.
The lump sum remuneration in the two preceding paragraphs shall refer to the stationed police ’ s basic (seniority) pay at the month of effective retirement or severance, professional differential pay, supervisory and managerial duty differential pay.
An Original Authority ’ s Stationed Police who is transferred to the non-departmental public bodies on the date of the restructuring of the authority (agency) shall apply for retirement or severance on the same day under the originally applicable laws without an additional lump sum remuneration equivalent to seven months of salary, and shall be employed according to the personnel regulations enforced by the non-departmental public bodies.

Where a current janitor (including technician or driver) of the Original Authority (Agency) (hereinafter referred as “ Original Authority ’ s Janitor ” )declines to be transferred to the non-departmental public bodies, the competent authority shall assist the janitor in transferring to another position, or the janitor may apply for retirement or severance under the originally applicable laws on the date of the restructuring of the authority (agency) and receive a lump sum relief payment equivalent to seven months of salary. Notwithstanding, if the janitor has reached the mandatory retirement age, he/she will receive an additional lump sum relief payment calculated based on the number of months of his/her early retirement.
If the janitor holds a paid position in a government agency or a non-departmental public body within seven months after the effective date of his/her retirement or severance, that government agency or non-departmental public body shall collect or deduct from his/her salary the previously received relief payment and transfer it to the treasury.
The lump sum relief payment in the two preceding paragraphs shall refer to the janitor ’ s basic (seniority) pay at the month of effective retirement or severance, and professional differential pay.
An Original Authority ’ s Janitor who is transferred to the non-departmental public bodies on the date of the restructuring of the authority (agency) shall apply for retirement or severance on the same day under the originally applicable laws without an additional lump sum relief payment equivalent to seven months of salary and be employed according to the personnel regulations enforced by the non-departmental public bodies.

The additional relief payments and compensation given for the years of insurance coverage lost due to the restructuring of the Original Authority (Agency) may be covered by the Original Authority (Agency), the original funds or a superior authority through budget adjustment without being subject to the restrictions set forth in Article 62 and 63 of the Budget Act.

Neither the lump sum relief payment, monthly remuneration nor the lump sum remuneration mentioned in this Act shall apply to a person who has received additional payment due to his/her retirement, severance or resignation in coordination with the downsizing, merging, subordinating, restructuring or abolition of an authority (agency) or school pursuant to the relevant laws or regulations.

Where a person who is suspended or terminated from duty (including pending removal from duty) or takes unpaid leave is transferred to the non-departmental public bodies due to the restructuring of the Original Authority (Agency), the Original Authority (Agency) shall list the names and hand over the list to the non-departmental public bodies to continue the enforcement. If a person taking unpaid leave applies for early reinstatement, the application shall be approved.
Where a person prescribed in the preceding paragraph who resumes his/her position and/or resumes receiving his/her salary declines to be transferred, Article 22 applies, and the competent authority shall assist this person in transferring to another position, or this person may apply for retirement or severance and receive an additional relief payment.

Article 21, 22 and 26 through 28 apply to persons employed by the Original Authority (Agency) under the Act Governing the Appointment of Educators.

Any protection of the rights of current employees stipulated in the organizational act or the general act of a non-departmental public body may not be inconsistent with the requirements set forth in Article 21 through 25 and Article 27 through 29.
The preceding paragraph does not apply to contract-based workers and employees of the Ministry of National Defense.

The fiscal year adopted by a non-departmental public body shall be the same as that of the government.

The accounting system of a non-departmental public body shall be based on the Regulations for Establishment of the Non-Departmental Public Bodies' Accounting System.
The regulations set forth in the preceding paragraph shall be prescribed by the Executive Yuan.
A non-departmental public body shall mandate a certified public accountant to provide auditing and attestation of its financial statements.

The Original Authority (Agency) or its superior authority may approve and disburse allocations by making adjustments within the original scope of the budget at the year of the establishment of the non-departmental public bodies without being limited by Article 62 and 63 of the Budget Act.

Where the restructuring of an Original Authority (Agency) into a non-departmental public body requires the use of public property, such property may be donated, leased or provided for use free of charge. In the case of donation, Article 25 and 26 of the Budget Act and Article 28 and 60 of the National Property Act are not applicable.
A non-departmental public body, should its operations require, may procure public real estate after its establishment. The price of land shall be based on the announced current land value. The price of constructional improvement shall be based on its current value as assessed by the tax authority. Where the tax authority has not assessed the value that year, the value shall be based on an assessment made by the public property management authority.
Where a government authority approves and disburses allocations to a non-departmental public body to purchase property for a designated purpose, that property shall be deemed public property.
Except for public property leased or provided for use free of charge as set forth in Paragraph 1 and the public property prescribed in the preceding paragraph, all property acquired by the non-departmental public bodies shall be deemed as private property.
Where a non-departmental public body is registered as the manager of public property which is provided for use free of charge in Paragraph 1 and the public property as prescribed in Paragraph 3, all profits arising from such property shall be deemed as income of the non-departmental public bodies without being subject to the restriction in Paragraph 1 of Article 7 of the National Property Act. Regulations governing matters related to management, use and profits shall be prescribed by the supervisory authority.
Upon the abandonment of use of public property, the property shall be handed over to the public property management authorities.
Where a non-departmental public body no longer needs to use the donated public property, it shall return such property to the donating authority and may not dispose of such property at its own discretion.

A government authority ’ s approval and disbursement of allocations for a non-departmental public body shall be governed by the legal budgetary procedure and supervised by the audit authority.
Where allocations approved and disbursed by a government authority exceed 50 percent of the annual budget of a non-departmental public body for the current year, the supervisory authority thereof shall submit the budgetary statement of the non-departmental public body to the Legislative Yuan for review.

Debt raised by a non-departmental public body shall be limited to self-liquidating loans, which shall be submitted to the supervisory authority for approval in advance. Where debt cannot be repaid by self-liquidation according to the outcome of budget implementation, the non-departmental public bodies shall promptly review and propose improvement measures to the supervisory authority for approval.

Where a non-departmental public body conducts procurement , it shall act according to the principles of openness and fairness, as well as treaties or agreements which are concluded by the Republic of China.
Government Procurement Act is not applicable to the procurement prescribed in the preceding paragraph, except for the circumstance set forth in Article 4 of that Act.
Where a law other than the Government Procurement Act is applicable to the procurement subject to Article 4 of the Government Procurement Act as prescribed in the preceding paragraph, that law shall prevail over the Act.

The relevant information of a non-departmental public body shall be made available to the public pursuant to the related requirements of the Freedom of Government Information Act. It shall take the initiative in making its annual financial statements, operation (business) information and performance evaluation reports available to the public.
The supervisory authority shall submit the performance evaluation reports prescribed in the preceding paragraph to the Legislative Yuan for reference. The Legislative Yuan may, as it deems necessary, summon the head of the supervisory authority together with the chairperson, head or related supervisors of the non-departmental public bodies to report the operation status and answer questions.

A person objecting to an adjudication given by a non- departmental public body may file an administrative appeal to the competent supervisory authority in accordance with the Administrative Appeal Act.

Where a non-departmental public body cannot meet the objectives of its establishment due to a change of circumstances or poor performance, its supervisory authority should apply to the Executive Yuan for its dissolution, which should be enforced upon the Executive Yuan ’ s approval.
Where a non-departmental public body is dissolved, the retained employees should be assisted by the supervisory authority in being transferred to other positions, or apply for retirement or severance according to applicable civil servant laws and regulations. Employment contracts with other persons should be terminated, and the remaining assets should be turned over to the treasury with all debts borne by the supervisory authority.

This Act shall apply mutatis mutandis to the non- departmental public bodies established by central government authority other than the Executive Yuan. A municipal government or county/city may enact autonomous statutes pursuant to this Act to establish non- departmental public bodies in charge of specific public affairs which are approved by a central competent authority.

This Act shall come into force on the day of its promulgation.