These Regulations are enacted in accordance with Paragraph 5 of Article 74-1 of the Immigration Act (hereinafter referred to as the Act).

For any person who violates Paragraph 1 or 3 of Article 74-1 of the Act and voluntarily surrendering themselves to competent authorities for an violation not yet discovered, the Ministry of the Interior may deduct the fine to one half of the original penalty.
Where the offender prescribed in the preceding paragraph provides information upon surrendering themselves, leading to the uncovering of other offenders who violate Paragraph 1 or Paragraph 3 of Article 74-1 of the Act, the Ministry of the Interior may exempt such offender from penalty.
If the violators experienced penalty reduction or exemption according to preceding paragraphs, but such reduction and exemption shall be limited to once each.

For any person who violates Paragraph 2 of Article 74-1 of the Act having the following circumstances , the Ministry of the Interior may deduct the fine to one half of the original penalty :
1.A person who is over eighty years of age.
2.A person who is more than fourteen but under eighteen years of age.
3.A person who could prove that he or she had factually fostered, exercised rights, assumed obligations for, or met and interacted with minor children with household registration in the Taiwan area.
4.A person who overstays visits or a period of residence due to assisting members of family in hardship, or possessing the status of a family in hardship with relevant certification issued by municipal, county or city government.
5.A person who overstays visits or a period of residence for being unable to travel abroad alone due to physical or mental disability; or he or she has serious illness that will result in life-threatening consequences if traveling abroad; the condition is substantiated by a certificate of diagnosis issued by a qualified professional doctor.
6.A person who overstays visits or a period of residence due to pregnancy, childbirth, or miscarriage, and hence, is unable to take flights or vessels, for which the condition is substantiated by certification document s.
If the violators fit into one of the circumstances prescribed in Subparagraphs 3 to 6 of the preceding paragraph, their overstaying period is subjected to less than six months.

For any person who violates Paragraph 2 of Article 74-1 of the Act having the following conditions, the Ministry of the Interior may exempt penalty:
1.A person who overstays visits or a period of residence for being a victim of human trafficking.
2.Cases involving violation of Article 44, Article 45, or Subparagraphs 1 and 2 of Article 57 of the Employment Service Act were uncovered based on specific evidence provided by the subject.
3.Cases involving violation Paragraph 3 of Article 74-1 of the Act were uncovered based on specific evidence provided by the subject.
4.A person who overstays visits or a period of residence due to factors of force majeure such as natural disasters, pandemics, major accidents, torture, cruelty, or inhuman treatment, for which relevant supporting materials are required.
5.A person who is an eligible subject for projects approved by the Executive Yuan.

The effective date of these Regulations shall be determined by the Ministry of the Interior.