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Legislative History

Title: Business Entity Accounting Act CH
Announced Date: 1948-01-07
Amended Date: 2014-06-18
Category: Ministry of Economic Affairs(經濟部)
1. The entire 57 articles were drafted and promulgated by the Nationalist Government on January 7, 1948
On December 31, 1951 the president of Taiwan ordered enforcements of this law to commence through out the Taiwan Providence.
2. On July 30, 1964 the president of Taiwan amended and promulgated the entire 70 articles.
3. On January 8, 1968 the president of Taiwan amended and promulgated the fifth article.
4. On May 19, 1995 the president of Taiwan amended and promulgated the entire 80 articles in accordance to the Presidential Order (84) and Hua Tsung (1) Yi Tzu No. 3156.
5. On October 29, 1998, Article 5 and 74 were amended and promulgated including Article 74-1 and 74-2 which were appended by the president of Taiwan in accordance to the Presidential Order (87) HuaTsung (1) Yi Tzu 8700022390.
6. On April 26, 2000, Article 3 was amended and promulgated by the president of Taiwan in accordance to the Presidential Order (89) HuaTsung (1) Yi Tzu 8900104400.
7. On May 24, 2006 amendment was made in accordance to the presidential order to (95) HuaTsung (1) Yi Tzu 09500074911.
8. On June 3, 2009, Article 43 was amended and promulgated by the president of Taiwan in accordance to the Presidential Order HuaTsung (1) Yi Tzu 09800139041.
9. On June 18, 2014 amendment was made in accordance to the presidential order to (103) HuaTsung (1) Yi Tzu 10300093261.