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Legislative History

Title: Tax Collection Act CH
Announced Date: 1976-10-22
Amended Date: 2020-05-13
Category: Ministry of Finance(財政部)
1.Promulgated by Presidential Decree Tai-tung-1 No. 3619 on October 22, 1976.
2.Article 48-1 added and promulgated by Presidential Decree Tai-tung-1 No. 3682 on August 6, 1979.
3.Article 2, Article 6, Article 23, Article 30, Article 33~35, Article 38, Article 39, Article 41~46 and Article 48-1 amended and promulgated, Article 11-1, Article 35-1 and Article 50-1 added, and Article 36 and Article 37 deleted by Presidential Decree Hua-tzung-1 No. 0426 on January 24, 1990.
4.Article 48-2 and Article 50-2~50-5 added and promulgated by Presidential Decree Hua-tzung-1 No. 5660 on November 23, 1992.
5.Article 48-1 amended and promulgated by Presidential Decree Hua-tzung-1 No. 3426 on July 16, 1993.
6.Article 1-1 and Article 48-3 added and promulgated by Presidential Decree Hua-tzung-1 No. 8500190190 on July 30, 1996.
7.Article 33 amended and promulgated by Presidential Decree Hua-tzung-1 No. 8600115450 on May 21, 1997.
8.Article 6 amended and promulgated by Presidential Decree Hua-tzung-1 No. 8600229660 on October 29, 1997.
9.Article 11-2 added and promulgated by Presidential Decree Hua-tzung-1 No. 8900118350 on May 17, 2000.
10.Article 6 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09600001861 on January 10, 2007.
11.Article 23 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09600034671 on March 21, 2007.
12.Article 18 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09600164521 on December 12, 2007.
13.Article 24 and Article 44 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09700153231 on August 13, 2008.
14.Article 28 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09800014581 on January 21, 2009.
15.Article 24, Article 33 and Article 48-1 amended and promulgated, and Article12-1 added and promulgated by Presidential Decree Hua-tzung-1 No. 09800118841 on May 13, 2009.
16.Article 47 amended and promulgated by Presidential Decree Hua-tzung-1 No. 09800129201 on May 27, 2009.
17.Issuance of Decree Hua-tzung-1 No. 09800326961 by the President on 6th January 2010:The amendments to Article 44 and augmentation of Articles 11-3, 11-4, 11-5, 11-6, 11-7 , 25-1 and the name of Chapter 1-1 were promulgated.
18.Article 38 amended and promulgated by Presidential Decree Hua-tzung-1 No. 10000016591 on January 26, 2011.
19.Article 19, 35, 51 amended and promulgated by Presidential Decree Hua-tzung-1 No.10000090961 on May 11, 2011 (and implemented on 1 July 2011 as approved by the Executive Yuan).
20.Article 1-1, 6, 23 amended and promulgated by Presidential Decree Hua-tzung-1 No.10000259701 on November 23, 2011.
21.Article 47 amended and promulgated by Presidential Decree Hua-tzung-1 No.10000299651 on January 4, 2012.
22.Article 12-1, 25-1, 39 amended and promulgated by Presidential Decree Hua-tzung-1 No.10200101271 on May 29, 2013.
23.Article 30, 33, 43, 48-1 amended and promulgated by Presidential Decree Hua-tzung-1 No.10300085301 on June 4, 2014.
24.Article 48 amended and promulgated by Presidential Decree Hua-tzung-1 No.10300092711 on June 18, 2014.
25.Article 26, 33 amended and promulgated by Presidential Decree Hua-tzung-1 No. 10400002291 on January 14, 2015.
26.Article 23 amended and promulgated by Presidential Decree Hua-tzung-1 No. 10600005931 on January 18, 2017.
27.Article 5-1, 46-1 added and promulgated by Presidential Decree Hua-tzung-1 No. 10600073171 on June 14, 2017.
28.The name of Chapter 1-1 and Articles 11-3 to 11-7 deleted, Article 11-2 amended and promulgated by Presidential Decree Hua-tzung-1 No. 10700125301 on November 21, 2018.
29.Article 2, 20, 24, 27, 40, 45, 48 amended and promulgated by Presidential Decree Hua-tzung-1 No. 10700131331 on December 5, 2018.
30.Article 11-1 amended and promulgated by Presidential Decree Hua-tzung-1 No. 10900049831 on May 13, 2020.