1.Full text of 15 articles enacted and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 0890351438 on December 30, 2000.
2.Full text of 15 articles amended and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 09303509780 on June 29, 2004.
3.Article 5 and 15 amended and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 09703507780 on May 16, 2008.
4.Article 1, 3, 5, 6, 10, and 15 amended and promulgated, and Article 2 deleted by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 09903517364 on September 16, 2010.
5.Article 1, 7, 8, 10, 11, 12, and 15 amended and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 10303787550 on January 1, 2015.