1. Promulgated per the Order of Tai-Tsai-Shuei-Tze No. 09304561960 issued by the Ministry of Finance on November 17, 2004.
2. Article 3 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10604673570 issued by the Ministry of Finance on October 20, 2017.
3.Article 2, Article 3, and Article 10 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 11204577290 issued by the Ministry of Finance on June 16, 2023.