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Law

Ministry of Finance(財政部)

No. Title
1. Regulations Governing Mediation of Contract Performance Disputes for Cases Concerning Promotion of Private Participation in Infrastructure Projects CH
2. Regulations Governing the Collection of Fees for Mediation of Contract Performance Disputes for Cases Concerning Promotion of Private Participation in Infrastructure CH
3. Regulations for Policy Evaluation of Government Acquisition of Public Services with Compensation CH
4. Act for Promotion of Private Participation in Infrastructure Projects CH
5. Regulations for Handling Disputes over the Application and Evaluation Procedures for Cases Concerning Private Participation in Infrastructure Projects CH
6. Regulations Governing the Organization of the Selection Committee and the Evaluation for Private Participation in Infrastructure Projects CH
7. Enforcement Rules of Act for Promotion of Private Participation in Infrastructure Projects CH
8. Regulations for Favorable Rentals Regarding Public Land Lease and Superficies in Infrastructure Projects CH
9. Regulations For Private Institution Applying To Participate In The Infrastructure Project Under Its Own Planning CH
10. The Organic Act of the Ministry of Finance CH
11. The Organic Statute for the Regional National Taxation Bureaus, Ministry of Finance CH
12. Statute for the Establishment and Administration of the National Financial Stabilization Fund CH
13. Organization Act of National Treasury Administration, Ministry of Finance CH
14. Organizational Act of Taxation Administration, Ministry of Finance CH
15. Organic Act of the Customs Administration, Ministry of Finance CH
16. Organizational Act of National Property Administration, Ministry of Finance CH
17. Organization Act of the Fiscal Information Agency, Ministry of Finance CH
18. Organization Table of Fiscal Information Agency,Ministry of Finance CH has files
19. Regulations Governing the Organization of the Contract Performance Dispute Mediation Committee for Cases Concerning Promotion of Private Participation in Infrastructure Projects CH
20. Regulations of Preferential and Preemptive Rights for Employees of Subordinate upon the Privatization Enterprises under the Ministry of Finance to Subscribe the Government-Owned Shares CH
21. Regulations Governing the Administrative Affairs of Fiscal Information Agency, Ministry of Finance CH
22. Government Treasury Act CH
23. National Treasury Act CH
24. Regulations Governing the Handling of Return of Revenues and Recovery of Expenditures of the National Treasury CH
25. Treasury Bills and Short-Term Loans Act CH
26. Regulations of Supervision on Loans Incurred by Privately-owned Major Economic Infrastructure Enterprises Guaranteed by Government CH
27. Act Governing the Allocation of Government Revenues and Expenditures CH
28. Regulations for Allocation of Centrally-Funded Tax Revenues CH
29. Act of Taiwan Financial Holding Co., Ltd. CH
30. Tobacco and Alcohol Tax Act CH
31. The Tobacco and Alcohol Administration Act CH
32. Enforcement Rules of the Tobacco and Alcohol Administration Act CH has files
33. Regulations Governing the Labeling of the Alcohol Products CH
34. Fee Standards for Examination of Applications, Issuance of Certification, and Granting of Permission as Charged to Importers and Producers of Tobacco and Alcohol Products CH
35. Regulations Governing Undenatured Ethyl Alcohol CH has files
36. The Hygiene Standards for Alcohol Products CH
37. Regulations for the Collection of Tobacco and Alcohol Tax CH
38. The Administrative Regulations Governing the Inspection of Imported Alcohol CH has files
39. Taiwan Tobacco and Liquor Corporation Act CH
40. Hygiene Standards for Alcohol Products Containers CH has files
41. Tax Collection Act CH
42. Income Tax Act CH
43. Enforcement Rules of the Income Tax Act CH
44. Regulations Governing Certified Public Accountants Acting as Income Tax Agents CH
45. Regulations Governing the Withholding of Tax on Salaries and Wages CH
46. Regulations Governing Electronic Taxation Matters CH
47. Regulations for the Collection of Commodity Tax CH
48. Regulations for Exemption of Commodity Tax on Goods for Military Use CH
49. Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing CH
50. Temporary Act on the Allocation of Fines CH
51. Standards of Withholding Rates for Various Incomes CH
52. Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems CH
53. Enforcement Rules of the Tax Collection Act CH
54. Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Major Infrastructure Projects CH
55. Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects CH
56. Regulations Governing Application for Exemption from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects CH
57. The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects CH
58. Estate and Gift Tax Act CH
59. The Enforcement Rules of the Estate and Gift Tax Act CH
60. Commodity Tax Act CH
61. The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods CH
62. Securities Transaction Tax Act CH
63. Futures Transaction Tax Act CH
64. Value-added and Non-value-added Business Tax Act CH has files
65. Enforcement Rules of Value-added and Non-value-added Business Tax Act CH
66. Regulations Governing the Use of Uniform Invoices CH
67. Uniform Invoice Award Regulations CH
68. Regulations Governing the Use of Cash Register by Business Entities CH
69. Regulations for the Computation of Business Tax for Dual-Status Business Entities CH
70. Regulations for Assessing Business Tax of Certain Business Entities CH
71. Regulations Governing Taxation Registration CH
72. Stamp Tax Act CH
73. Enforcement Rules of Stamp Tax Act CH
74. Vehicle License Tax Act CH has files
75. Land Tax Act CH
76. The Enforcement Rules of the Land Tax Act CH has files
77. Land Tax Reduction and Exemption Regulations CH
78. House Tax Act CH
79. Deed Tax Act CH
80. Amusement Tax Act CH
81. Charges And Fees Act CH
82. The Act Governing Local Tax Regulations CH
83. Certified Public Bookkeepers Act CH
84. Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers CH
85. Rules Governing Issuance of Certificate of Public Bookkeeper CH
86. Income Basic Tax Act CH
87. Enforcement Rules of the Income Basic Tax Act CH
88. Fee-charging Standards for Information Service of Fiscal Information Agency, Ministry of Finance CH
89. Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income CH
90. The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC CH
91. The Specifically Selected Goods and Services Tax Act CH
92. The Enforcement Rules of the Specifically Selected Goods and Services Tax Act CH
93. Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses CH
94. The Rules of the Organization and Operation of the Disciplinary Committee and the Disciplinary Re-examination Committee for Bookkeeper and Tax Return Filing Agents CH
95. Standards for the Recognition of Owner-Occupied Houses and of the Status of an Individual to Rent Premises for Public-Welfare Purposes CH
96. The Regulations Governing the Scope of Core Business revenues from the Banking and Insurance Business of the Banking and Insurance Industries CH
97. The Taxpayer Rights Protection Act CH
98. Regulations Governing Application of the Place of Effective Management CH
99. Enforcement Rules of The Taxpayer Rights Protection Act CH
100. Regulations Governing Application of Recognizing Income from Controlled Foreign Company for Profit-Seeking Enterprise CH
101. Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual CH
102. Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions CH
103. Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters CH
104. Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals CH
105. Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents CH
106. The Management, Utilization, and Taxation of Repatriated Offshore Funds Act CH
107. Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds CH
108. Customs Act CH
109. Enforcement Rules of the Customs Act CH
110. Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers CH has files
111. Regulations Governing Customs Bonded Factories CH
112. The Regulations Governing the Establishment and Management of Bonded Warehouses CH has files
113. Regulations Governing the Establishment and Management of Customs Brokers CH
114. Regulations Governing Duty Exemption of Goods Imported by Foreign Diplomatic Institutes in the Republic of China and Their Personnel CH
115. Regulations Governing the Management of Import/Export Clearance for Transportation means CH
116. Regulations Governing the pre-entry Customs Declaration of Import/Export Goods CH
117. Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples CH
118. Regulations Governing the Duty Exemption of Imported Relief Articles CH has files
119. Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products CH
120. Regulations Governing Collection Of Customs Service Fees CH has files
121. Regulations Governing the Customs Management of Import and Export Warehouses CH
122. Customs Anti-smuggling Act CH
123. The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties CH
124. Regulations Governing the Establishment and Management of Duty-free Shops CH
125. Customs Personnel Management Act CH has files
126. Regulations Governing The Implementation Of Automated Cargo Clearance Procedures CH
127. Regulations Governing the Determination of Country of Origin of Imported Goods CH
128. The Regulations Governing Customs Clearance for Goods in Logistics Centers CH
129. Customs Import Tariff CH has files
130. The Regulations of Tariff Quota CH
131. Regulations Governing the Impelementation of Customs Post-Clearance Audit CH
132. Regulations Governing Customs Clearance for Goods in Free Trade Zones CH
133. Regulations Governing the Certification and Management of the Authorized Economic Operators CH
134. Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures CH
135. Regulations Governing Customs Clearance Procedures for Air Express Consignments CH
136. Anti-Money Laundering Regulations for Cross-border Declaration and Reporting CH
137. The Regulations Governing the Implementation of Customs Valuation Advance Ruling on Imported Goods CH
138. Regulations Governing Customs Measures in Protecting the Rights and Interests of Trademark CH
139. Implementation Regulations Governing the Operation of Customs-Port-Trade (CPT) Single Window CH
140. Regulations Governing Customs Clearance Procedures for Maritime Express Consignments CH
141. Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels CH
142. Regulations Governing the Approval and Management of Using Self-prepared Seals by Relevant Stakeholders CH has files
143. Regulations Governing the Customs Management of Freight forwarders CH
144. Regulations Governing the Implementation of Advance Ruling on the Country of Origin of Imported Goods CH
145. 1934 Six Percent British Boxer Indemnity Government Bond Act CH has files
146. 1947 US Dollar Bond Act CH
147. 1949 Short-Term Gold Bond Act CH
148. 1949 Consolidated US Dollar Bond Act CH
149. 1934 First Phase Railway Construction Government Bond Act CH
150. Second Phase Railway Construction Government Bond Act CH
151. Third Phase Railway Construction Government Bond Act CH
152. 1937 Nanjing-Jiangxi Railway Construction Government Bond Act CH
153. 1966 Patriot Bond Issuance Act CH
154. 1967 Patriot Bond Issuance Act CH
155. 1968 Patriot Bond Issuance Act CH
156. 1972 Public Bond Issuance Act CH
157. 1973 Public Bond Issuance Act CH
158. Act Governing the Issuance of the Central Government Development Bond for the First Phase National Freeway Construction Project in Taiwan CH
159. Central Government Development Bonds and Loans Act CH
160. Act Governing Foreign Loans and Guarantee for Government to Develop Economy and Society CH
161. Regulations For Management Of Central Government Bonds CH
162. Act Governing the Issuance of the Central Government Development Bond for the Second National Freeway Construction Project in Northern Taiwan CH
163. The Public Debt Act CH
164. National Property Act CH
165. Regulations for the Enforcement of National Property Act CH
166. Regulations for National Property Donated to Temples or Churches CH
167. Regulations for the Contribution of the Domestic National Property CH
168. Regulations for Exchange Between National Non-public Use Real Estate and Other Real Estate CH
169. Regulations for Leasing of National Non-public Use Real Estate CH
170. Preference Regulations for Leasing and Setting Up Superficies on Government Own Real Estate by the Private Sector to Build Public Housing CH
171. The Export-import Bank of the Republic of China Act Taiwan, Republic of China CH
172. Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses CH
173. Statute for Managing Deposits and Remittance in Bank of Taiwan’s Overseas Branches during Japanese Colonial Era CH
174. Public Welfare Lottery Issue Act CH
175. Regulations Governing Duty Exemption of Imported Education and Research Goods CH