National highway and provincial highway construction projects shall be conducted by the central highway authority. But for the sections of the provincial highways passing through municipalities or city districts, the construction projects, except for expressways with independent route systems, shall be determined after negotiation between the central highway authority and the municipality governments or city governments.
City and district highway construction projects shall be conducted by municipality highway authorities; and county highway and country roads construction projects shall be conducted by county (or city) highway authorities. But the construction projects for the city or county highways delegated to the central highway authority shall be conducted through negotiation between the delegating and the delegated authorities.

The sharing principle of highway construction funds shall be as follows:
(1) National highways and provincial highways: funds shall be provided by the central government, except for interchanges to be established or improved based on proposals made by local governments for regional needs. However, projects proposed by local governments for putting up or improving the interchange in view of regional traffic needs, the funds shall be collectively borne by central government and related municipalities or county (city) governments; the fund sharing proportion will be determined according to their financial affordability.
(2) City and district highways: Funds shall be provided by municipality governments.
(3) County highways: Funds shall be provided by county governments.
(4) country roads: Funds shall be provided by county governments.
Municipalities and county (or city) governments may apply for financial support from their higher levels of government if they are short of funds for the construction country roads.

For large-scale, difficult state highway projects, the central highway authority may report for approbation to the Executive Yuan and establish special institutions for the construction and management.

Highway authorities may promulgate highway systems and the associated, highways and parking lots along the way to be constructed by individuals, legal persons or groups.
Public or private institutions may draft routes and apply to highway authorities for ratification and construction of special highways.

When constructing highways and subsidiary projects under Article 14, the following requirements shall be prepared and presented to highway authorities for ratification of preparatory work:
(1) Application form
(2) Construction proposal
(3) Financial proposal
(4) Preparatory period timetable

Under Article 15, highway authorities shall examine applications for the construction of highways and subsidiary projects, in accordance with the following:
(1) The feasibility of Construction Proposal.
(2) The feasibility of Financial Proposal.
(3) The acceptability of affairs that need assistance and collaboration from government.

After ratification of preparatory work under Article 16, the following requirements shall be prepared and presented to highway authorities within the preparatory period for ratification for the issuance of a construction license prior to construction:
(1) The article of incorporation or constitution of the company
(2) Land use certificates
(3) Construction proposal
(4) Construction budget proposal
(5) Financial proposal
(6) Date to begin construction and estimated construction period
In accordance with the relevant provisions of the Environmental Impact Assessment Act and the Soil and Water Conservation, the applicant must present an environmental impact assessment or intention to have a soil and water conservation plan, which should be attached on the book drawing files and the regulating authority of the approval documents.

Highway construction projects shall begin and end within the time limits determined by highway authorities. Whereas if construction cannot begin or end within the time limits due to reasonable reasons, reasons must be reported to and ratified by superior highway authorities.

Upon completion of all or part of a highway construction, completion of construction reports shall be compiled, and highway authorities shall send personnel to examine and approve the construction, before putting into use.

For highways and subsidiary parking lots constructed under Article 14, where construction standards are deemed incompatible with the original plan, highway authorities shall demand corrections to be made and coercively suspend the construction when corrections are not made within the time limits.

Business operators of private companies or groups ratified by highway authorities under Article 14 may charge a regular fee for the highways and subsidiary constructions which they have constructed, on automobiles passing through, parking in, or receiving service in these constructions. The same shall apply to special highways ratified by highway authorities to be managed concurrently with highway operations only.

Business operators shall report to highway authorities for approval prior to changing organization, increasing or decreasing capital, using property as collateral, or transferring management.

When there are evidences traffic is impeded due to improper managed of highway operation enterprise, highway authorities may impose the following:
(1) Demands for improvement within a time limit
(2) Suspension of operations when improvements have not been made within the time limit.
When suspension of business occurs under Section 2 of Paragraph 1, highway authorities shall take appropriate measures to continue providing services, maintain traffic and vehicle parking.

Automobiles passing through highways constructed by highway authorities may be charged toll under the following conditions:
(1) The facility was constructed on credit.
(2) The accepted grant includes a condition to collect fees.
(3) Another new route was opened between the same origin and destination, and the passing traffic can be benefited ,.
(4) The facility belongs to an existing highway system with toll.
The MOTC shall determine the regulations which specify toll collection procedures, collection facilities, methods of collection, types of toll-charging vehicles, toll rates, management, toll collection and exemption rules, toll payment enforcement, handling fees for toll payment enforcement, and toll-related matters authorized to other agencies.
Different toll rates will be set basing on types of vehicles, the method of computing the toll rates mentioned in the preceding paragraph shall be decided by the MOTC, taking into account construction, operation and maintenance costs, level of benefits to users, traffic volume, toll collection period and special considerations may be subject to highway sections, time section and travelling mileage.
The toll rate computing method mentioned in the preceding paragraph shall be applied to highway operation enterprises also.
Vehicles that are charged tolls under the provisions in the first paragraph are exempted from construction benefit fee specified in the Regulations for Collection of Construction Benefit Fee.

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National highways and provincial highways shall be maintained by the central highway authority. But for the sections of provincial highways passing through municipalities or city districts, their repair and maintenance, except expressways with independent systems, shall be determined after negotiation between the central highway authority and the municipality governments or city governments.
City highways and district highways shall be maintained by municipality highway authorities; and county highways and country roads shall be maintained by county (or city) highway authorities. But the city or county highways delegated to the central highway authority to manage shall be managed by the delegated central highway authority.

To finance the expenditures required by highway maintenance, construction, and safety management, highway authorities may collect automobile fuel charges at rates not exceeding 25% of the fuel import or ex-factory price. Measures regarding the collection and distribution of automobile fuel expenses are provided by the MOTC after consultation with the Ministry of Finance, and to the distribution proportions of urban streets are decided by the MOTC after consultation with the Ministry of the Interior.

Central highway authorities may establish highway construction funds for the needs of highway constructions and management with the following income:
(1)Toll for passing vehicles.
(2) Automobile fuel charges taxes allotted to highway constructions.
(3) Government budgets allocation.
(4) Private or organization donations.
(5) Service income on toll highways.
(6) Other legal funds allotted to highway constructions.

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It is prohibited to take advantage of the highway right of way. The highway competent authority shall ban those who presume to utilize and destruct the Right of Way, or damage relevant facilities.
When pipelines or other public facilities to be installed by taking advantage of the highway right of way, prior application must be presented together with Construction Proposal by the user to highway competent authority for approval before construction starts. The highway competent authority is eligible to levy both permission fee and utilization charge for the highway right of way on the users; for underlying purpose of constructing, maintaining and managing the highway. However, the utilization charge for the highway right of way may be reduced or exempted when it is for public interest or on account of specific requirements.
Directions for the operation procedure of levy, prerequisite for deduction or exemption, applicable scope, imposing criteria and factors to be considered for rate, fee discrepancies resolved, refund of overpayment, and so forth regarding aforesaid utilization charge for the highway right of way will be drawn up by the Ministry of Transportation and Communications.

When the highway authority is to build or improve roads, it should make an announcement before the construction. Aside from national highway projects, it should consult with local municipal and county governments and inform the highway public private institutions simultaneously so as to coordinate construction at the location.
After completion of the preceding highway project, digging may be restricted within a certain period. However, this shall not apply to necessary emergency repairs or localized region repairs.
When hosting pipelines or other engineering projects for the laying of a pipeline or other projects where road excavation is necessary, institutions should apply for a permit from the highway authorities according to the preceding second paragraph, and pay the license fee before construction. However, for emergency repairs, processing may begin after informing the highway authorities by phone or fax, and correct the licensing procedures after the beginning of the construction.
When previous pipeline institutions must undertake mining roads, besides the national highway construction and emergency repair, mining facilities and traffic maintenance plans should be developed to be examined and approved by municipal or county (city) governments.
Regarding excavation and restoration of the road, highway authorities may utilize one of the following measures:
(1) Charge road patching fee, with the progress of the project excavation and repairing of roads.
(2) Coordinate or require the pipeline or other works sponsored agencies (institutions) to coordinate construction, and monitor its construction and complete repairing of roads before the deadline.
Regarding the preceding business and road excavation plan, highway authorities may commission private groups to undertake progress entirely or in part.
Pipeline institutions should undertake inspections regularly to maintain safety after the completion of the project.
When highway authorities need to move the original pipeline or other public facilities with the land scope of the highway based on the construction or improvement of highway engineering, they should coordinate with the users to select the migration position. Users should coordinate migration according to the results and all relocation costs. But when the same engineering is limited to site, and must apply for multiple migrations, in addition to the last costs to be borne by the user, the rest times of the relocation costs and other user's property relocation costs should be provided by the highway authorities.

When the construction, maintenance, management, and expenditure of highways as part of public works such as ditches, embankments and dams, and railway, the highway authority shall consult with the relative authorities. If the agreement cannot be reached, it shall be reported to their common superior authority and get the decision.

The highway competent authority shall pay attention to the landscape andbeautification for the highway under its custody. All local governments are allowed to plant sidewalk trees and ornamental plants or site architectural improvements, as well as in charge of relevant maintenance after approval received from the highway competent authority; the plants or site locations shall make no interference to the original function of the highway.

Highway design, construction, maintenance, and traffic engineering, should be human-oriented, and, in principle, ensure the safety of road users; the technical specifications shall be determined by the MOTC.

Regarding highway engineering design and construction supervision, when the project scale exceeds the scale designated by central highway authority, it should be legally registered by the relevant professional practicing engineer. If the project is conducted by the highway authority itself, the registration can be done by its employers who hold the professional practicing engineer certificates. Regarding the refered professional engineer, its relevant professional technicians division should be determined by the central highway authorities in consultation with the competent central technician authority.