Legislative History
1.Full 4 articles adopted and issued per 24 September 2003 Order No. Tai-Tsai-Rong-(IV)-0924000857 of the Ministry of Finance; for enforcement from the date of promulgation.
2.Amended per Order Jin-Kuan-Yin-Piao-Zi-No. 09940000370 dated 2010/02/12