The sources of funding and income for political parties shall be as follows:
1. Political party membership dues
2. Political donations accepted in accordance with relevant laws and regulations
3. Political party subsidies
4. Sales from publications and promotional materials created by political parties to publicize their philosophies or engage in promotional activities, as well as income generated from the granting or conceding of rights thereof
5. Other income collected in accordance with this Act
6. Interest generated from funds or income described in the preceding five subparagraphs

The calendar year shall be adopted as the fiscal year of a political party. Accrual basis accounting shall be employed, and account books shall be established to record the party accounts in detail.
All accounting documents, except for those that must be kept permanently or that are unsettled accounting events, shall be kept for seven years after the completion of annual closing procedures; all account books, except for those involving open account items, shall be kept for ten years after the completion of annual closing procedures.

Political parties shall submit their annual property statements and financial statements of the previous year to the competent authority before May 31 each year.
The annual property statements and financial statements shall contain the following documents:
1. A written report of the final accounts
2. A financial statement for income and expenditures
3. A balance sheet
4. An inventory of property
The property and financial statements described in Paragraph 1 shall be signed or stamped by the party leader, audited and certified by a certified public accountant commissioned by the political party, and passed by the party congress or representative assembly. If no party congress or representative assembly is held in that year, that fact shall be noted in the statements, and the statements shall be ratified during the party congress or representative assembly held in the following year.
The competent authority shall compile the property and financial statements described in Paragraph 1 within forty-five (45) days after the submission deadline and shall make the information publicly available in government bulletins, government newsletters, and on the internet.
Political parties that fail to submit property statements and financial statements pursuant to Paragraphs 1 to 3 shall be notified by the competent authority of a date by which said statements must be submitted; political parties that submit statements that do not meet the requirements shall be notified by the competent authority of a date by which revised statements must be submitted. The competent authority shall make public announcements in government bulletins, government newsletters, or on the internet regarding political parties that fail to submit property statements and financial statements, fail to make required revisions to such statements, or remain noncompliant after corrections have been made.

The competent authority shall allocate a portion of its annual budget to subsidize political parties that have received at least three percent (3%) of the total votes in the most recent national legislative election for legislators-at-large and legislators residing overseas.
The subsidy in the preceding paragraph shall be calculated on the basis of the number of votes received by the political party in the most recent national legislative election for legislators-at-large and legislators residing overseas; the political party shall be granted an annual subsidy of NT$50 per vote. The amount of the subsidy granted each fiscal year shall be calculated by the competent authority. The political party shall collect the subsidy within two months and shall provide a receipt to the competent authority at the time of collection; the subsidy shall be granted until the term of the aforementioned legislators expires
Political parties that fail to collect the subsidy by the prescribed date shall receive notice from the competent authority that the subsidy must be collected within three months; political parties that fail to collect the subsidy within said three-month period shall forfeit the subsidy.
The subsidy detailed in Paragraph 2 shall be used by political parties to defray campaign costs, personnel costs, office expenses, business expenses, policy research costs, and personnel training costs.

Aside from the activities detailed in Subparagraph 4, Article 19, political parties shall not operate or invest in profit-seeking businesses or engage in profit-seeking activities.

Political parties shall not purchase real estate. This shall not apply to real estate purchased for use as an office.