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Legislative History

Title: Securities Transaction Tax Act CH
Announced Date: 1965-06-19
Amended Date: 2023-05-10
Category: Ministry of Finance(財政部)
1.Full text (16 articles) promulgated on 19 June 1965 by Presidential Decree.
2.Amendment to Article 2 promulgated on 27 November 1978 by Presidential Decree.
3.Amendments to Articles 2, 8 and 9 promulgated on 30 December 1989 by Presidential Decree.
4.Amendment to Article 2 promulgated on 30 January 1993 by Presidential Decree.
5.Deletion of Article 14 promulgated on 30 July 1993 by Presidential Decree.
6.Amendment to Article 2-1 promulgated on 30th December, 2009 by Presidential Decree.
7.Article 3 to 5, 9, 9-1, 9-2 and 11 amended, and Article 13 deleted on 29 December 2010 by Presidential Decree No. Hua-Tsung-1-Yi 09900353421.
8.Amendment to Article 2-1 promulgated on 30th December, 2016 by Presidential Decree No. Hua-Tsung-1-Yi 10500165221.
9.Amendment to Article 2-2 promulgated on 26th April, 2017 by Presidential Decree No. Hua-Tsung-1-Yi 10600050391.
10.Amendment to Article 2-2 promulgated on 27th April, 2018 by Presidential Decree No. Hua-Tsung-1-Yi 10700047611.
11.Amendments to Article 2-2 and 3 promulgated on 29th December, 2021 by Presidential Decree No. Hua-Tsung-1-Jing 11000116321.
12.Amendments to Article 2-3, 3, 11, and 16 promulgated on 10th May, 2023 by Presidential Decree No. Hua-Tsung-1-Jing 11200038311.(Article 2-3 and 3 amended on 21 April 2023 shall become effective six months after the promulgation)