1. Promulgated per the Order of Tai-Tsai-Shuei-Tze No. 09304561960 issued by the Ministry of Finance on November 17, 2004.
2. Article 3 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10604673570 issued by the Ministry of Finance on October 20, 2017.

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