1.Approved per the Order of Ren-Wu-Tze No. 14273 issued by the Executive Yuan on June 23, 1943.
2.Promulgated per the Ministry of Finance Order of Yu-Tsan-Tze No. 14410 issued by the Executive Yuan on July 9, 1943.
3.Amended and promulgated per the Order issued by the Executive Yuan on July 5, 1946.
4.Amended and promulgated per the Order of Tai (45) Tsai-Tze No. 0076 issued by the Executive Yuan on January 7, 1956.
5.Amended and promulgated per the Order of Tai-Tsai-Tze No. 0515 issued by the Executive Yuan on January 28, 1957.
6.Amended and promulgated per the Order of Tai-Tsai-Tze No. 0445 issued by the Executive Yuan on January 27, 1958.
7.Amended and promulgated per the Order of Tai-Tsai-Tze No. 1390 issued by the Executive Yuan on March 14, 1959.
8.Amended and promulgated per the Order of Tai-Tsai-Tze No. 1414 issued by the Executive Yuan on March 7, 1963.
9.Article 13, Article 70, and Article 87 amended and promulgated, Article 88 to Article 93 added, and the original Article 88 to Article 103 accordingly changed to Article 94 to Article 109 per the Order of Tai-Tsai-Tze No. 6211 issued by the Executive Yuan on July 30, 1969.
10.Article 26, Article 51, and Article 58 amended and promulgated, Article 8-1, Article 8-2, Article 53 -1, and Article 89-1 added, and Article 36, Article 44, Article 45, Article 53, Article 89, and Article 90 deleted per the Order of Tai-Tsai-Tze No. 2854 issued by the Executive Yuan on March 28, 1972.
11.Article 4, Article 6, Article 9, Article 11, Article 14, Article 16, Article 32, Article 35, Article 37, Article 38, Article 56, Article 60, Article 61, Article 70, Article 71, Article 74, Article 78, Article 79, Article 82, Article 85, Article 95, Article 98, Article 102, and Article 104 amended and promulgated, Article 8-3, Article 57-1, Article 57-2, Article 57-3, Article 69-1, and Article 91-1 added, and Article 3, Article 28, Article 29, Article 30, Article 39, Article 57, Article 62, Article 63, Article 80, Article 84, Article 86, Article 91, Article 92, Article 93, Article 94, and Article 101 deleted per the Order of Tai-Tsai-Tze No. 3216 issued by the Executive Yuan on April 13, 1973.
12.Article 8 and Article 32 amended and promulgated, Article 85-1 added, and Article 6 and Article 66 deleted per the Letter of Tai-Tsai-Tze No. 4221 issued by the Executive Yuan on June 5, 1974.
13.Article 2, Article 9, Article 18, Article 21, Article 32, Article 36, Article 39, Article 49, Article 53 -1, Article 55, Article 57-1, Article 57-2, Article 64, Article 69-1, Article 73, Article 74, Article 76, Article 77, Article 78, Article 79, Article 82, Article 85-1, Article 88, and Article 109 amended and promulgated, Article 8-4, Article 8-5, Article 8-6, Article 21-1, and Article 25-1, and Article 48-1 added, and Article 7, Article 8-2, Article 8-3, Article 22, Article 23, Article 57-3, Article 67, Article 69, Article 85, and Article 103 deleted per the Letter of Tai-Tsai-Tze No. 4210 issued by the Executive Yuan on May 25, 1977.
14.Article 8-5, Article 42, Article 52, Article 56, and Article 104 amended and promulgated, and Article 26, Article 32, Article 38, Article 39, Article 51, and Article 107 deleted per the Letter of Tai-Tsai-Tze No. 5883 issued by the Executive Yuan on June 18, 1979.
15.Article 8-7, Article 8-8, Article 43-1, and Article 43-2 amended, promulgated and added, Article 17, Article 43, Article 47, Article 70, Article 87 and Article 108 amended, and Article 36 and Article 91-1 deleted per the Ministry of Finance Order of Tai-Tsai-Tze No. 3705 issued by the Executive Yuan on March 26, 1981.
16.Article 8, Article 8-5, Article 8-9, Article 17-1, Article 25, Article 27, Article 46, Article 47, Article 72, Article 83, Article 86, and Article 108 amended and promulgated, and Article 18 deleted per the Order of Tai-Tsai No. 9630 issued by the Executive Yuan on May 26, 1983.
17.Article 16, Article 21-1, Article 25, Article 47, Article 49, Article 56, and Article 58 amended and promulgated, and Article 21-2 and Article 24-1 added per Tai-Tsai-Tze No. 13641 issued by the Executive Yuan on August 16, 1984.
18.Article 21-3, Article 24-2 and Article 60-1 amended, promulgated and added per the Order of Tai-Tsai-Tze No. 2830 issued by the Executive Yuan on February 12, 1985.
19.Article 21, Article 82, and Article 104 amended and promulgated, Article 10-1, Article 25-2, and Article 42-1 added, and Article 24 and Article 41 deleted per the Order of Tai-Tsai-Tze No. 10051 issued by the Executive Yuan on May 16, 1986.
20.Article 10-1, Article 14, Article 16, Article 17-2, Article 21-1, Article 24-2, Article 24-3, Article 33, Article 47, Article 56, Article 83, and Article 96 amended and promulgated per the Order of Tai-Tsai-Tze No. 14001 issued by the Executive Yuan on May 30, 1988.
21.Article 10-1, Article 21, Article 21-1, Article 21-2, Article 24-1, Article 24-2, Article 24-3, Article 25-1, Article 56, Article 57-1, Article 58, Article 104, and Article 108 amended and promulgated, Article 24-4 added, and Article 21-3, Article 24-2, Article 52, Article 53 -1, Article 54, Article 55, Article 74, Article 77, Article 78 and Article 79 deleted per the Order of Tai-Tsai-Tze No. 03851 issued by the Executive Yuan on March 2, 1990.
22.Article 24-4, Article 43-1, Article 43-2, Article 56, Article 60-1, Article 70, and Article 100 amended and promulgated; Article 106 deleted; Article 24-5 added per the Letter of Tai (82) Tsai-Tze No. 31630 issued by the Executive Yuan on September 1, 1993.
23.Article 56, Article 7, Article 71, Article 72, Article 81, Article 85-1, Article 95, and Article 104 amended and promulgated; Article 48-2, Article 48-3, Article 48-4, Article 48-5, Article 48-5, Article 48-6, Article 48-7, Article 48-8, Article 48-9, Article 48-10, Article 61-1, and Article 98-1 added; Article 11, Article 21-2, and Article 43-1 deleted per the Letter of Tai (87) Tsai-Tze No. 29022 issued by the Executive Yuan on June 10, 1998.
24.Article 13, Article 14, Article 15, Article 16, Article 17, Article 17-2, Article 35, Article 37, and Article 73 amended and promulgated per the Order of Tai (88) Tsai-Tze No. 41351 issued by the Executive Yuan on November 10, 1999.
25.Article 5, Article 8, Article 8-1, Article 8-4, Article 8-5, Article 8-7, Article 8-8, Article 24-3, Article 24-4, Article 48-10, Article 50, Article 56, Article 60, Article 61, Article 64, Article 70, Article 71, Article 83, Article 85-1, Article 102, and Article 104 amended and promulgated; Article 3-1, Article 3-2, Article 3-3, Article 8-10, Article 24-6, Article 55-1, Article 83-1, and Article 83-2 added; Article 8-9, Article 105, and Article 108 deleted per the Order of Yuan-Tai-Tsai-Tze No. 0910044539 issued by the Executive Yuan on November 13, 2002.
26.Article 13, Article 24-1, Article 24-3, Article 24-4, Article 24-5, Article 24-6, Article 48-10, Article 70 , Article 72, Article83 , Article 83-1, Article 99, and Article 104 amended and promulgated; Article 69-1 deleted per the Order of Yuan-Tai-Tsai-Tze No. 09604517760 issued by the Executive Yuan on March 5, 2007.
27.Article 88 amended and promulgated; Article 31-1, Article 31-2, Article 31-3, Article 31-4, and Article 85-2 added per the Order of Tai-Tsai-Shuei-Tze No. 09704503790 issued by the Ministry of Finance on February 21, 2008.
28.Article 10-1, Article 21, Article 24-3, Article 24-4, Article 24-5, Article 24-6, Article 25-2, Article 31, Article 31-2, Article 46, Article 48, Article 55-1, Article 56, Article 57-1, Article 58, Article 61-1, Article 64, Article 72, Article 82 and Article104 amended and promulgated; Article 17-3 and Article 65-1 added; Article 59 and Article 98 deleted per the Order of Tai-Tsai-Shuei-Tze No. 09800587250 issued by the Ministry of Finance on November 18, 2009.
29.Article 2, Article 31-2, Article 46, Article 48-5, Article 48-9, Article 56, Article 61-1, Article 70, Article 82 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10000353180 issued by the Ministry of Finance on September 7, 2011.
30.Article 8-11, Article 17-1, Article 19-1, Article 19-2, Article 19-3, Article 19-4, Article 19-5, Article 109 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10104637080 issued by the Ministry of Finance on November 2, 2012.
31.Article 8-11, Article 17-1, Article 19-1, Article 19-2, Article 19-4, Article 19-5, Article 109 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10204596000 issued by the Ministry of Finance on August 26, 2013.
32.Article 48-7, Article 56, Article 60-1, Article 61-1, Article 65-1 and Article 109 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10304618420 on September 30, 2014.
33.Article 8-10, Article 17-1, Article 20, Article 25-1, Article 48-10, Article 56, Article 57-1, Article 60-1, Article 65-1, Article 70, Article 82, Article 83-1, Article 83-2, Article 85-1 and Article 109 were amended and promulgated; Article 10-2, Article 10-3, and Article 24-7 were added; Article 8-11, Article 19-2, Article 19-3, Article 19-4, Article 19-5, Article 48-2, Article 48-3, Article 48-4, Article 48-5, Article 48-6, Article 48-7, Article 48-8, Article 48-9, Article 61-1, and Article 98-1 were deleted per the Order of Tai-Tsai-Shuei-Tze No.10704600500 issued by the Ministry of Finance on June 29, 2018.
34.Article 14, Article 21, Article 82, and Article 109 were amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 11004605350 issued by the Ministry of Finance on September 16, 2021.
35.Article 10-1 was amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 11100522130 issued by the Ministry of Finance on February 21, 2022.