The specifically selected goods and services tax is a national tax, and is to be collected by the competent tax authority under the Ministry of Finance.
The revenue from the tax referred to in the preceding paragraph is to be used for social welfare, in accordance with budgetary procedures. Regulations for distribution and use of the tax shall be prescribed by the central competent authority and the competent authority for social welfare.

The enforcement rules of this Act shall be prescribed by the Ministry of Finance.

The enforcement date of this Act shall be prescribed by the Executive Yuan.
The amended articles of this Act shall come into force from the date of promulgation.