The Act was enacted to implement the United Nations Convention against Corruption of 2003 (hereinafter referred to as the Convention), to improve the system of preventing and combating corruption, to strengthen the anti-corruption international cooperation, technical assistance and information exchange, to ensure the recovery of illegal assets and to promote the transparency and accountability of government authorities.
The provisions contained in the Convention have domestic legal status.
If the preceding provision relates to the obligation fulfillment of an international law, the treaty should apply. If no treaty is provided or applicable, the principle of reciprocity should apply.
The application of the Convention to the Act should make reference to the Legislative Guide for the Implementation of the United Nations Convention against Corruption and the resolutions and decisions adopted by the Conference of the States Parties to the United Nations Convention against Corruption.
The application and interpretation of law, regarding anti-corruption cases, should, in principle, conform to the provisions of the Convention.
Whenever exercising their functions all levels of government institutions and agencies should conform to the Convention and proactively enhance the implementation of anti-corruption laws and policies.
All levels of government institutions and agencies should take the responsibility for preparing, promoting and implementing the Convention within their functions that are governed by existing laws and regulations. When multi functions are involved distinct government institutions and agencies should contact and coordinate with each other.
The government, in order to implement the anti-corruption legal framework established by the Convention, should cooperate with foreign governments, international governmental organizations, international non-governmental organizations and anti-corruption bodies.
The government should periodically publish anti-corruption reports.
The said reports should include the analysis of environment, risks, trends, etc. with regard to corruption, and the assessment of the effectiveness of anti-corruption policy measures.
All levels of government institutions and agencies should review laws， regulations, directions and administrative measures within their functions according to the Convention. Any inconsistency with the Convention should be corrected by addition, amended or abolished of the relevant legislation or improvement of the administrative measures within three years from the enforcement date of this Act.
The Act will be enforced on a date determined by the Executive Yuan.