Legislative History
1.Promulgated by the Ministry of Finance Tai-Tsai-Tsu-Tzi No. 10525504460 Order dated April 11, 2016. All 17 articles shall take effect from the date of promulgation.
2.Promulgated by the Ministry of Finance Tai-Tsai-Tsu-Tzi No. 10925522310 Order dated September 11, 2020. All 17 articles shall take effect from the date of promulgation.
3.Full text (18 Articles), amended and promulgated per Ministry of Finance Decree No. Tai-Cai-Cu-Zi 11025525030, dated October 21, 2021, and to take effect on the date to be decided by the Ministry of Finance. (Full text to take effect on January 1, 2022, per Ministry of Finance Decree No. Tai-Cai-Cu-Zi 11025531440, dated December 9, 2021).