1.Promulgated by Decree No. 09504524270 issued by the Ministry of Finance on June 5, 2006.
2.Article 3, Article 12, Article 13, Article 14, Article 15-1, Article 18, Article 19, Article 22 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10100515980 issued by the Ministry of Finance on March 14, 2012.
3.Article 5, Article 10, Article 11, Article 12, Article 14, Article 17, Article 18 and Article 22 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No.10100216400 issued by the Ministry of Finance on November 2, 2012.
4.Article 3, Article 5, Article 10, Article 12, Article 13, and Article 19 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No.10604612580 issued by the Ministry of Finance on July 19, 2017.
5.Article 3, Article 12, Article 14, Article 18, and Article 22 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No.10704574090 issued by the Ministry of Finance on June 13, 2018.
6.Article 3, Article 5, Article 14, and Article 22 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No.11104526780 issued by the Ministry of Finance on February 22, 2022.