To provide compensation for vaccine injuries, a Compensation Fund for Vaccine Injuries (hereafter referred to as the Fund) is established in accordance with regulations of Paragraph 3, Article 70, of the Communicable Disease Control Act, and this set of Regulations is formulated in accordance with regulations of Paragraph 5 of the same Article, and Article 21 of the Budget Act.

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The Fund is a special fund under the Health Care Fund set by Subparagraph 2 of Paragraph 1 of Article 4 of the Budget Act, and is a branch budget of the budget prepared by the subordinate organization. The Department of Health of the Executive Yuan shall be the competent authority; the Center for Disease Control of the Department of Health, the Executive Yuan, shall be the administrative organization.

Sources of the Fund shall be:
1. Revenues from levies paid by vaccine manufacturers or importers;
2. Revenues from donations;
3. Revenues from interests generated on the Fund;
4. Other relevant revenues.

The Fund shall be used for:
1. payments for the compensation of vaccine injury;
2. conducting matters concerning the prevention and control, and reporting of vaccine adverse events;
3. conducting matters concerning rewards, research and strategy formation on ways to reduce adverse reactions of immunization;
4. conducting international cooperation in vaccine injury compensation programs and prevention of adverse reactions;
5. conducting matters concerning acceptance, investigation and review and approval of compensation of vaccine injury;
6. entrusting or subsidizing matters related to the compensation of vaccine injury ;
7. expenditures for management and general affairs;
8. other relevant expenditures.

Revenues and expenditures, safeguarding, and utilization of the Fund shall be managed by the Committee for the Management of Health Care Fund.

Safeguarding and utilization of the Fund shall be conducted on the principles of profitability and security. Deposit of the Fund shall be managed in accordance with the National Treasury Act and relevant regulations.

For operational needs, the Fund may purchase government bonds, treasury bills or other short term bonds.

The preparation and execution of budget, and the preparation of the final accounting of the Fund shall be made in accordance with the Budget Act, the Accounting Act, the Financial Reporting Act, the Audit Act and relevant laws and regulations.

For the management of accounting matters, the Fund shall formulate an accounting system in accordance with regulations.

When there are surpluses in the Fund after a final accounting, the surpluses shall be managed as undistributed surpluses.

When the Fund concludes, a final accounting shall be made. The remaining rights and interests of the Fund shall be transferred to the national treasury.

This set of regulations shall be implemented on the day of announcement.