| Legislative： |
1. Feb. 23. 2000 Promulgated as per Decree No.0890450552, Ministry of Finance
2. Mar. 28. 2002 Amended as per Decree Tai-Finance-Collection No.91930015, Ministry of Finance
3. Nov. 6. 2003 Amended as per Decree Tai-Finance-Collection No.92761791, Ministry of Finance
4. Sep. 29. 2004 Amended as per Decree Tai-Finance-Collection No.0937630086, Ministry of Finance Effective as from January 1, 2005
5. Dec. 1. 2006 Amended as per Decree Tai-Finance-Collection No.0952200233, Ministry of Finance Effective as from December 1, 2006
6. Apr. 25. 2008 Amended as per Decree Tai-Finance-Collection No.0972200042, Ministry of Finance Effective as from June 1, 2008
7. Mar. 18. 2009 Amended as per Decree Tai-Finance-Collection No.09822000050, Ministry of Finance Effective as from August 1, 2009
8. Nov. 20. 2009 Amended as per Decree Tai-Finance-Collection No.09822002960, Ministry of Finance Effective as from February 1, 2010
9. Aug. 10. 2011 Amended as per Decree Tai-Finance-Collection No.10022003880, Ministry of Finance Effective as from September 1, 2011
10. Aug. 6. 2012 Amended as per Decree Tai-Finance-Collection No.10122006520, Ministry of Finance Effective as from December 1, 2012 However, Paragraph 2 and 14 Effective as from March 1, 2013
11. Mar. 15. 2013 Amended as per Decree Tai-Finance-Collection No.1020000953, Ministry of Finance Effective as from July 1, 2013
12. Oct. 15. 2013 Amended as per Decree Tai-Finance-Collection No.1020004439, Ministry of Finance Effective as from February 1, 2014 However, Paragraph 5 and 18 Effective as from February 1, 2015
13. Jun. 30. 2014 Amended as per Decree Tai-Finance-Collection No.1030001985, Ministry of Finance Effective as from September 1, 2014 However, Paragraph 18 Effective as from February 1, 2015
14. Oct. 3. 2014 Amended as per Decree Tai-Finance-Collection No.1030003655, Ministry of Finance Effective as from February 1, 2015
15. Dec. 8. 2015 Amended as per Decree Tai-Finance-Collection No.1040004205, Ministry of Finance Effective as from February 1, 2016
16. Jun. 3. 2016 Amended as per Decree Tai-Finance-Collection No.1050001359, Ministry of Finance Effective as from July 1, 2016
17. Dec. 6. 2016 Amended as per Decree Tai-Finance-Collection No.1050003292, Ministry of Finance Effective as from February 1, 2017
18. Mar. 17. 2017 Amended as per Decree Tai-Finance-Collection No.1060000469, Ministry of Finance Effective as from May 1, 2017 |