1. Full text of 25 articles approved by the Executive Yuan with Letter Tai (89) Tsai-Tzu No. 36097 on December 29, 2000.
Full text of 25 articles enacted and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 0890351436 on December 30, 2000.
2. Full text of 31 articles amended and approved by the Executive Yuan with Letter Yuan-Tai-Tsai-Tzu No. 0930015723 on May 27, 2004, which were amended and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 09303509880 on June 29, 2004.
3. Article 5 and 31 amended and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 09400537540 on November 9, 2005.
4. Article 3 and 31 amended and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 09703507770 on May 16, 2008.
5. Article 3 and 31 amended and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 09903517360 on September 16, 2010.
6. Full text of 27 articles amended and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 10303782020 on December 22, 2014, and shall be enforced from January 1, 2015, with an exception of article 9 from January 1, 2016.
7. Article 2 and 27 amended and promulgated by the Ministry of Finance with Order Tai-Tsai-Ku-Tzu No. 11203619370 on March 22, 2023.