The fiscal year adopted by the NCSIST shall be the same as that of the government.

Paragraph (1)
The NCSIST shall mandate a certified public accounting firm to audit and verify all its financial statements.
Paragraph (2)
10% of the NCSIST annual profit, which is after tax and reimbursement of previous year loss, shall distribute to the government.

Paragraph (1)
The asset and debts of the original agency which belong to the Armed Production and Service Operation Fund, Shall transfer to the NCSIST on the date of establishment.
Paragraph (2)
The competent supervisory authority may approve and allocate budget by making adjustments within the original scope of the budget in the year of the establishment of the NCSIST without being limited by Articles 62 and 63 of the Budget Act.

Paragraph (1)
At the establishment, If the NCSIST is in business needs to use the public property, it may be donated, leased or provided for use free of charge to the NCSIST. In the case of donation, Articles 25 and 26 of the Budget Act and Articles 28 and 60 of the National Property Act shall not apply.
Paragraph (2)
The NCSIST may procure public real estates after its establishment. The price for land shall be based on the announced current land value. The price for constructional improvement shall be based on its current value as assessed by the tax authority. Where the tax authority has not assessed the current value, the value shall be based on an assessment made by the public property management authority.
Paragraph (3)
Where a governmental agency approves and allocates budget to the NCSIST to purchase properties for a designated purpose, the properties shall be deemed public properties.
Paragraph (4)
Except for the public properties leased or provided for use free of charge as set forth in Paragraph 1 and the public properties prescribed in the preceding paragraph, all of the properties acquired by the NCSIST shall be deemed private properties.
Paragraph (5)
The NCSIST shall act as the manager of the public properties which are provided for use free of charge in Paragraph 1 and the public properties prescribed in Paragraph 3, and all profits arising from the properties shall be deemed income of the NCSIST without being subject to the restrictions specified in Paragraph 1 of Article 7 of the National Property Act.
Paragraph (6)
The public properties transfer in the paragraph 1, and the public properties which are provided for use free of charge in Paragraph 1 and the public properties prescribed in Paragraph 3, the regulations governing matters relating to management, use and profits will be prescribed by the MND.
Paragraph (7)
Upon the abandonment of use of public properties, the properties shall be handed over to the public property management authorities
Paragraph (8)
Where the Center no longer needs to use the donated public properties, it shall return the properties to the donating authority and may not dispose.

Paragraph (1)
The approval and allocation of budget by a governmental agency for the NCSIST shall be governed by legal budgetary procedures and supervised by the audit authority.
Paragraph (2)
If the budget in the paragraph 1 exceeds fifty percent of the annual budgetary income of the then current year, the competent supervisory authority shall submit the annual budgetary statement of the NCSIST to the Legislative Yuan for review.

The debts raised by the NCSIST shall be limited to self-liquidating loans, which shall be submitted to the competent supervisory authority for approval in advance. If it is likely that debts cannot be repaid by self-liquidation according to the outcome of budget implementation, the NCSIST shall promptly review and propose improvement measures to the competent supervisory authority for approval.

Paragraph (1)
The NCSIST’s procurement procedure shall be based on the principles of openness and fairness and in accordance with the treaties or agreements which are concluded by the Republic of China.
Paragraph (2)
The Government Procurement Act shall not apply to the procurement procedure in paragraph 1, except for the circumstances set forth in Article 4 of Government Procurement Act.
Paragraph (3)
Where a law other than the Government Procurement Act is applicable to the procurement subject to Article 4 of the Government Procurement Act as prescribed in the preceding Paragraph, the law shall prevail.

Paragraph (1)
The weapon, naval vessel, aircraft, armed combat vehicle, reconnaissance and communication equipment related to warfare, which sold or used by the NCSIST shall be free from the business tax.
Paragraph (2)
The research and development (manufacturing) project contract awarded by MND and its subordinate to the NCSIST shall be free from the business tax.
Paragraph (3)
The goods procured by the NCSIST and approved by MND for the military use, shall be free from commodity tax according to the Regulation for Exemption of commodity Tax on goods for Military Use.
Paragraph (4)
The weapon, equipment, vehicle, naval vessel, aircraft, and its accessory, and other material, which imported by the NCSIST for the military use shall be free from import duty according to the Regulation Governing Duty Exemption on goods for military use.

Paragraph (1)
The relevant information of the NCSIST with the exception under the National Security Protection act, shall be made available to the public pursuant to the Freedom of Government Information Act. The NCSIST shall take initiative in making its annual financial statements, annual business information and annual performance evaluation reports available to the public.
Paragraph (2)
The competent supervisory authority shall submit the performance evaluation reports prescribed in the preceding Paragraph to the Legislative Yuan for reference. The Legislative Yuan may, as it deems necessary, summon the head of the competent supervisory authority together with the chairman of the board of directors, the Director or related officers of the NCSIST to report the operation status and answer questions at the Legislative Yuan.