Legislative History
The full text containing 12 Articles was enacted and promulgated on September 23,
1992 as per the Ministry of Finance Order No. Tai-Tsai-Pao-Tze- 810405821.
Article 4 was amended and promulgated on March 18, 1996 as per the Ministry of Finance Order No. Tai-Tsai-Pao-Tze-
850131554.
The full text containing 14 Articles was Amended and promulgated on March 4, 1999 as per the Ministry of Finance Order
No. Tai-Tsai-Ku-Tze-880096877.
Article 7 and Article 10 were amended and promulgated on December 30, 2000 as per the Ministry of Finance Order No. Tai-
Tsai-Ku-Tze-0890351441.
Articles 1, 6, 7, 8, and 10 were amended and promulgated on December 31, 2001 as per the Ministry of Finance Order
No.Tai-Tsai-Ku-Tze-0900071969.