Regulations pertaining to registration, certification and tax collection as set forth in this Act shall be prescribed by the MOF.

This Act shall come into force from the date of promulgation, while the implementation of the amendments made to Articles 3, 5, 13 through 15, 17, 18 and 32, which were promulgated on May 7, 1997; and the amendments made to Articles 12 which were promulgated on October 31, 2001, shall come into force when determined by the Executive Yuan.