1. Promulgated on February 26, 1993
2. Modified Article 2~5、8、9 on Novermber 1, 1996
3. Articles 4, 8, and 9 amended and promulgated and Article 6 deleted on 25 May 1999 per Order No. (88)-Tai-Tsai-Rong-88724946 of the Ministry of Finance.
4. Amended per Order Jin-Kuan-Yin-(2)-Zi-No. 09585002530 dated 2006/01/11
5. Modified Article 7 on June 15, 2018