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Legislative History

Title: Commodity Tax Act CH
Announced Date: 1946-08-16
Amended Date: 2023-06-14
Category: Ministry of Finance(財政部)
1. Promulgated on 16 August 1946.
2. Amended and promulgated on 17 November 1946.
3. Article 3, Article 4, Article 7, and Article 10 are amended and promulgated on 20 March 1947.
4. Amended and promulgated on 2 April 1948.
5. Article 14 is amended and promulgated on 15 May 1948.
6. Article 3, Article 4, and Article 5 are amended and promulgated on 30 July 1948.
7. Article 3, Article 4, Article 12, Article 13, Article 14, and Article 15 are amended and promulgated on 16 June 1950.
8. Amended and promulgated on 16 May 1952.
9. Article 3, Article 4, and Article 7 are amended and promulgated on 10 July 1954.
10. Article 3, Article 4, and Article 7 are amended and promulgated on 12 July 1958.
11. Amended and promulgated on 14 August 1962.
12. Article 4 and Article 7 are amended and promulgated on 21 May 1965.
13. Article 4, Article 5, and Article 23 are amended and promulgated on 14 June 1968.
14. Amended and promulgated on 9 January 1971.
15. Article 4, Article 5, and Article 14 are amended and promulgated by Presidential Decree Tai-tung-1-Yi No. 888 on 26 July 1972.
16. Article 4 is amended and promulgated on 4 January 1977.
17. Article 4 and Article 5 are amended and promulgated on 29 May 1979.
18. Article 5 is amended and promulgated by Presidential Decree Tai-tung-1-Yi No. 5089 on 30 July 1981.
19. Article 4 and Article 5 are amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 0447 on 27 January 1986.
20. Amended and Promulgated by Presidential Decree Hua–Tsung-1-Yi No. 0425 on 24 January 1990.
21. Article 34 and Article 35 are deleted and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 3703 on 30 July 1993.
22. Article 7 and Article 10 are amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 4337 on 29 June 1995.
23. Article 5 is deleted; Article 3, Article 13, Article 14, Article15, Article17, Article18, Article32, and Article37 are amended; are promulgated by Presidential Decree Hua–Tsung-1-Yi No. 8600105770 on 7 May 1997. (Article 3, Article 13, Article 14, Article
15, Article 17, Article 18, and Article 32 come into force on 1 January 2002.)
24. Article 10 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 9000199990 on 11 October 2001.
25. Article 12 and Article 37 are amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 9000213940 on 31 October 2001. (Article 12 comes into force on 1 January 2002.)
26. Article 4, Article 6, Article 7, Article 8, Article 12, Article 20, and Article 37 are amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 09100142250 on 17 July 2002.
27. Article 29 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 09600087991 on 11 July 2007.
28. Article 12-1 is added and promulgated by Presidential Decree Hua-Tzung-1 Yi No. 09800014451 on 17 January 2009.
29. Article 12-2 is added and promulgated by Presidential Decree Hua-Tzung-1 Yi No. 09800139051 on 3 June 2009.
30. Article 32 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 09800323261 on 30 December 2009.
31. Article 12-3 is added and promulgated by Presidential Decree Hua-Tzung-1 Yi No. 10000015551 on 26 January 2011.
32. Article 12-4 is added and promulgated by Presidential Decree Hua-Tzung-1 Yi No. 10000294971 on 28 December 2011.
33. Article 2, Article 12, Article 17, Article 23, and Article 36 are amended; Article 12-2 and Article 33 are deleted; are promulgated by Presidential Decree Hua-Tzung-1 Yi No. 10400013271 on 4 February 2015.
34. Article 12-5 is added and promulgated by Presidential Decree Hua-Tzung-1 Yi No. 10400154111 on 6 January 2016.
35. Article 12-5 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 10500045991 on 25 May 2016.
36. Article 12-3 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 10600005921 on 18 January 2017.
37. Article 31 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi No. 10600073261 on 14 June 2017.
38. Article 9-1 and Article 12-6 are added and promulgated by Presidential Decree Hua-Tzung-1 Yi No. 10600141591 on 22 November 2017.
39. Article 32 is amended and promulgated by Presidential Decree Hua-Tzung-1 Jing No. 10700125371 on 21 November 2018.
40. Article 11-1 is added; Article 12-6 is amended; are promulgated by Presidential Decree Hua-Tzung-1 Jing No. 10800060001 on 13 June 2019.
41. Article 12 is amended and promulgated by Presidential Decree Hua-Tzung-1 Jing No. 10800138861 on 25 December 2019.
42. Article 2, Article 4, Article 11-1, and Article 12-5 are amended and promulgated by Presidential Decree Hua-Tzung-1 Jing No. 11000048891 on 26 May 2021.
43. Article 12-6 is amended and promulgated by Presidential Decree Hua-Tzung-1 Jing No. 11100111281 on 30 December 2022.
44. Article 11-1 and Article 31 are amended and promulgated by Presidential Decree Hua-Tzung-1 Jing No. 11200050091 on 14 June 2023.