To carry out transactions of national finance, the Executive Yuan established the Ministry of Finance (hereinafter referred to as “the Ministry”).

The Ministry shall be in charge of the following functions:
一、Fund collection and payments of the national treasury
二、National taxation
三、Customs affairs
四、National property
五、Financial information
六、Government procurement
七、Private participation in infrastructure projects
八、Supervision of the Training Institute for the Personnel of the Ministry of Finance and its subsidiary organizations
九、Other issues of finance

The Ministry shall have one (1) politically appointed Minister, two (2) Political Deputy Ministers of a rank equivalent to Grade 14, and one (1) Administrative Deputy Minister of a rank equivalent to Grade 14.

The Ministry shall have one (1) chief secretary of a rank equivalent to senior appointment at the grade of twelve (12).

The subsidiary organizations of the Ministry and their functions are as follows:
一、National Treasury Administration: Planning and execution of fund collection and payment of the national treasury
二、Taxation Administration: Planning and execution of national taxation
三、Regional National Taxation Bureaus: Execution of tax collection transactions
四、Customs Administration: Planning and execution of national Customs affairs
五、National Property Administration: Planning and execution of national property transactions
六、Fiscal Information Agency: Planning and execution of promotion and management of information of the Ministry and its subsidiary organizations (institutions)

For the needs of business operation, the Ministry may request the Executive Yuan for approval to station personnel overseas, subject to the provisions of the Act Governing the Organization of Overseas Government Agencies.

The scale of the position and the number of the personnel of the official ranks of the Ministry shall be stipulated in a staffing chart.

The enforcement date of the act shall be specified in an order from the Executive Yuan.