Note: 
In case of any discrepancy between the English version and the Chinese text of this Act, the Chinese text shall govern.

Amended and Promulgated by Decree No.50867 issued by the Ministry of Finance on February 9, 1984.
Amended and Promulgated by Decree No. 841629371 issued by the Ministry of Finance on June 29, 1995.
Amended and Promulgated by Decree No. 0890458213 issued by the Ministry of Finance on December 4, 2000.
Amended and Promulgated by Decree No. 09304536040 issued by the Ministry of Finance on November 30, 2004.
Amended and Promulgated by Decree No. 09404585680 issued by the Ministry of Finance on December 30, 2005.
Amended and Promulgated by Decree No. 10504564340 issued by the Ministry of Finance on May 10, 2016.