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

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