Chapter 6 Supplementary Provisions
Article 53
The format of the various documents, forms, books, and receipts required by the Act will be prescribed by the Ministry of Finance.
Article 54
These Enforcement Rules shall come into force on April 1, 1986.
Amendments to these Enforcement Rules shall come into force on a date to be prescribed by an order of the Executive Yuan, with the exception of the articles amended on June 25, 1988, which shall come into force on July 1, 1988.