The Irrigation Association's objective is to promote farmland irrigation operations on behalf of the central government.
The Irrigation Association is a Public Juridical Person.

Guidelines to organizational structures and pertinent details of the Irrigation Associations is governed by this Act. Issues not addressed by this Act will be governed by other acts.

The Irrigation Association uniformly adopts designations of that specific region, or names of that specific region's reservoirs and canals.

Supervising authorities referred to in the General Principles: the Council of Agriculture under the Executive Yuan.