Approved per the Order of Tai 82 Tsai-Tze No. 10377 issued by the Executive Yuan on April 19, 1993.
Promulgated per the Order of Tai-Tsai-Shuei No. 820170202 issued by the Ministry of Finance on May 17, 1993.
Article 2, Article 3, Article 8, Article 11 and Article 15 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 09704505750 issued by the Ministry of Finance on February 20, 2008.
Article 8 and Article 11 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10004526100 issued by the Ministry of Finance on Auguest 11, 2011.
Article 8 amended and promulgated per the Order of Tai-Tsai-Shuei-Tze No. 10100729580 issued by the Ministry of Finance on January 7, 2013.