Department of FinanceRegulations

TCG Municipal Guideline on Collection of Amusement Tax

Mon, 30 May 2011 16:00:00 GMT

Title： TCG Municipal Guideline on Collection of Amusement Tax
Date： ( 2020-10-21　Amended )

Chapter 1 General Provisions

Article 1
This Municipal Guideline is formulated in accordance with Article 6 and Article 17 of the Amusement Tax Act (hereinafter referred to as the Act)

Article 2
Collection of the City’s amusement tax shall be handled by the governing taxation agency of the City.

Article 3
Taxation representatives for the amusement tax are as follows:
1.Persons-in-charge or managers of agencies, schools, public entities, social organizations or their commissaries, social establishments, hostels, clubs sponsoring entertainment events and selling admission tickets or collecting fees.
2.Managers or performers of motion picture, drama, singing, dancing, storytelling, magic show, circus show, golf, music performance, talent show and skill contest facilities and other entertainment facilities selling admission tickets or collecting fees.

Article 4
The talent show mentioned in the preceding article refers to ballad with drum accompaniment, storytelling interspersed with singing, joggling, vocal mimicry, comic dialogue, ice skating and other special skills that are entertainment in nature. The skill contest above refers to various ball games, swimming, martial art, shooting, car racing and horse racing that are entertainment in nature. The “other entertainment facilities” mentioned above refer to mechanical games, mechanical boats, electronic games and video-showing (MTV) facilities that are entertainment in nature.

Chapter 2 Tax Rate

Article 5
Amusement tax rates are as follows:
1.Motion Pictures：2.5% for foreign language films and 1% for native language films.
2.Professional singing, dancing, circus show, magic show, talent show and nightclub performances
（1）The fare or charge is less than NT$1,500：1%
（2）The fare or charge exceeds NT$1,500 and below NT$3,000：2.5%
（3）The fare or charge exceeds NT$3,000：5%
3.Drama, music performance, storytelling, and non-professional singing and dancing: 1%.
4.Skill contest: 2.5%.
5.Dancehall or ballroom: 25%.
6.Golf course and other entertainment facilities： 2.5%.

Article 5-1
The Amusement tax rate stipulated in each paragraph of the preceding article shall be adjusted from 1^STof December , 2020 to 30^th of June, 2021. The adjustments are as follows:
1.Motion Pictures：1.25% for foreign language films and 0.5% for native language films.
2.Professional singing, dancing, circus show, magic show, talent show and nightclub performances
（1）The fare or charge is less than NT$1,500：0.5%
（2）The fare or charge exceeds NT$1,500 and below NT$3,000：1.25%
（3）The fare or charge exceeds NT$3,000：2.5%
3.Drama, music performance, storytelling, and non-professional singing and dancing: 0.5%.
4.Skill contest: 1.25%.
5.Dancehall or ballroom:12.5%.
6.Golf course and other entertainment facilities： 1.25%.
If the taxation representatives has evaded local taxes during three years before the amendment to this article effect from 1^STof December , 2020 and the circumstances are serious, the levy rate in the preceding paragraph shall not apply .

Chapter 3 Taxation

Article 6
The governing taxation agency shall dispatch staffs intermittently to audit the way taxation representatives collect the amusement tax on its behalf and shall prepare detailed records, on which taxation representatives shall apply personal seals, for verification.

Article 7
Taxation representatives shall upon selling amusement tickets collect the amusement tax on behalf of the taxation agency and shall post the price of the ticket on conspicuous location of the establishment. In the event where no ticket is sold, and a charge is collected in the form of annual fee, season fee, monthly fee, daily fee, facility fee, tea expense or under any other title, taxation representatives shall upon charging the fee collect the amusement tax on behalf of the taxation agency.

Article 8
In the event where an amusement establishment is under special management or the scale of the operation is insignificant, the governing taxation agency may subject the establishment to investigation-based taxation.

Article 9
The taxation representative shall before the 10th of the next month automatically surrender the amusement tax it collects on behalf of the taxation agency each month. In the case of investigation-based taxation, the governing taxation agency shall issue taxation notice by the end of each month, and the amusement tax due shall be paid within ten days after the notice is served.

Article 10
The business operator or performer shall report temporary amusement event for which admission tickets are sold or fees are collected no matter where it is held to the governing taxation agency ten days prior to the event.
The business operator or performer shall be responsible for printing the admission tickets, which shall be numbered in order with the price and the notation “amusement tax included” clearly indicated. Every five days the tickets shall be examined and the amount of collected amusement tax shall be determined. A deposit form shall be issued to the business operator or performer to make payment to the designated treasury accordingly.
After the amusement event or performance is concluded, the business operator or performer shall turn in the remaining tickets for cancellation within the prescribed period of time given by the governing taxation agency. Remaining expired tickets not submitted shall be deemed sold, and the amusement tax shall be levied accordingly. In the event where tickets of no face value are issued and facility usage fees are collected, or the tickets are issued in exchange for payments, the business operator or performer shall declare the actual amount received and the governing taxation agency shall issue the tax payment notice. The tax amount due shall be paid in full in one payment.

Article 11
Persons-in-charge of performances (shows) in compliance with the provisions set forth in Article 4 Sections 1 and 2 of the Act shall within three days prior to the performances (shows) present the performance (show) permit issued by the governing agency along with priced tickets and tax-payment guaranty to the governing taxation agency and request for examination of ticket numbers and for tax exemption registration for the performance (show). Persons-in-charge of performances (shows) in compliance with Article 4 Section 3 of the Act shall mark the notation “not for sale” on the ticket. Those who fail to obtain prior approval shall not be entitled to amusement tax exemption.
Persons-in-charge of performances (shows) in compliance with the provisions set forth in Article 4 Section 1 of the Act shall within the prescribed period of time after the performances (shows) present proof issued by the governing agency that authorizes the entity to retain all the ticket incomes or proceeds collected for the performance (show) to the taxation agency for tax exemption. Persons-in-charge of performances (shows) in compliance with the provisions set forth in Article 4 Section 2 of the Act shall present receipt issued by the recipient agency and income/expense statement to the taxation agency for tax exemption.

Article 11-1
The tax-payment guaranty of Article 10 Section2 and Article 11 Section 1 may be made in the form of cash deposit or in accordance with the provisions set forth in Article 37 of the Taxation Act.

Article 12
Outdoor stage shows held for religious activities or national celebrations may be exempted from the amusement tax.

Article 13
In the event where after the conclusion of the entertainment event, of which the amusement tax is exempted in accordance with the provisions set forth in Article 4 Section 1 of the Act, it is discovered that not all the income has been directed toward the use of the entity; and in the event where after the conclusion of the entertainment event, of which the amusement tax is exempted in accordance with the provisions set forth in Article 4 Section 2 of the Act for disaster relief or military benefit, it is discovered that the expense has accounted for more than 20% of the total income; the person-in-charge of the tax-exempted entertainment event shall be responsible for paying all the amusement tax due.

Article 14
Taxation representatives shall prior to ticket sales file establishment and adjustment of amusement ticket prices with the governing taxation agency for reference. Taxation representatives who sell tickets of which the price has been raised without prior declaration and continue to declare and pay amusement taxes according to the original price shall be penalized for tax evasion. Admission without ticket shall be deemed failure to collect amusement taxes on behalf of the taxation agency.
Admission ticket prices of dancehalls, ballrooms and nightclubs shall be established bythe governing taxation agency.

Article 15
The number of public relations tickets may be up to 3% of that of priced tickets. However, for temporary entertainment event the number of public relations tickets may be up to 5% of that of priced tickets.
The actual number of the public relations tickets mentioned in the preceding section shall be based on ticket sales of the previous month. The governing taxation agency shall approve the issuance on the third day of the month. Public relations tickets must be used in the same month; outdated public relations tickets shall be voided.
Use of public relations tickets that are outdated or the printing of which has not been verified shall be deemed failure to collect amusement taxes on behalf of the taxation agency.

Article 16
For sales and inventory of amusement tickets, entertainment business operators shall establish a designated logbook to record the original inventory, requisition, sales and current inventory of the amusement tickets on a daily basis and shall prepare a list of actual ticket sales documenting the number of tickets sold and the beginning/ending serial numbers of the tickets sold for audit. Each month entertainment business operators shall prepare monthly ticket sales and inventory statement and submit it to the governing taxation agency for reference within the first three days of the next month.

Article 17
Amusement tickets of the following month may be requested during the current month. However, in addition to the penalties prescribed by law, amusement tickets may not be issued to taxation representatives in tax arrear. The unused amusement tickets of taxation representatives in tax arrear shall also be recalled.

Article 18
（Deleted）

Article 19
Customers of cinemas, theaters and other amusement-ticket-selling entertainment establishments with fixed seats must be seated in accordance with the number of the ticket.
Tickets mentioned in the preceding section shall be sold in order of the serial number of the ticket with the date and the showing time stamped on the ticket and with the notation that shows the location of the seat in accordance with the seat number cancellation table approved by the governing taxation agency. The tickets shall be issued to the customers and shall be ripped upon admission and recorded on the daily statement. Taxation representatives who fail to comply shall be penalized for tax evasion.

Article 20
Entertainment entities authorized for automatic declaration must issue amusement tickets printed by the governing taxation agency to the customers for admission. The receipt slip of the amusement ticket mentioned in the preceding section shall be kept by taxation representatives for one year.

Article 21
Taxation representatives who use amusement tickets that have not been numbered and verified by the governing taxation agency, or issue receipt slips of amusement tickets, or paper slips, or number slips, or other similar replacement of amusement tickets to the customers for admission shall be penalized for failure to collect amusement tax on behalf of the governing taxation agency.
Amusement tax shall be levied against tea tickets, tea cards, drink tickets or similar replacement tickets sold along with the amusement tickets by taxation representatives.

Article 22
（Deleted）

Article 23
The seat number cancellation table of amusement tickets shall be attached to the periodical ticket sales/inventory statement submitted to the governing taxation agency for audit.

Chapter 4 Incentives and Penalties

Article 24
In the event where taxation representatives faithfully collect taxes on behalf of the governing taxation agency and pay the taxes in time, the governing taxation agency shall give the taxation representatives 1% of the taxes collected as bonus, which is to be deducted from the tax amount due by the taxation representatives when making the tax payment.
The bonus mentioned in the previous section must be deducted when tax payment is made. No accumulated bonuses may be deducted.

Article 25
In the event where a taxation representative is found in violation of the provisions set forth in the Act, the governing taxation agency shall recall the bonus deducted for the period in which the taxation representative has been found in violation.

Article 26
The governing taxation agency shall issue notice to taxation representatives in tax arrear and demand that the overdue amusement tax be paid in full in ten days.

Article 27
（Deleted）

Chapter 5 Addendum

Article 28
This Municipal Guideline shall be in effect on the date it is promulgated.

TCG Municipal Guideline for Encouraging Civil Participation in Public Infrastructure Projects through Land Value Tax, Building Tax and Deed Tax Abatement

Thu, 26 May 2011 16:00:00 GMT

Title： TCG Municipal Guideline for Encouraging Civil Participation in Public Infrastructure Projects through Land Value Tax, Building Tax and Deed Tax Abatement
Date： ( 2018-5-2 Enacted )
Amendment： Formulated on May 2, 2018

Article 1
This Municipal Guideline is formulated in accordance with Article 39 Section 2 of Encouragement of Civil Participation in Public Infrastructure Projects Act (hereinafter referred to as the Act).

Article 2
Following promulgation of the Act, entitlement of private entities to land value tax, building tax and deed tax abatement for their participation in major public infrastructure projects of Taipei City Government (TCG) as defined by Article 3 Section 2 of the Act shall be governed by this Municipal Guideline. In the event where no provision is found in this Municipal Guideline, provisions of related rules and regulations shall apply. However, in the event where provisions of other applicable rules and regulations are more advantageous to concerned private entities than what is provided in this Municipal Guideline, the most advantageous provision shall prevail.

Article 3
In the event where in accordance with the use only part of the land lot or building lot is in compliance with provisions of this Municipal Guideline, abatement of land value tax, building tax and deed tax may be computed in accordance with the proportion of the area that is in compliance with provisions of this Municipal Guideline.

Article 4
During the time private-entity-participated major TCG public infrastructure projects as defined by Article 3 of the Act are under construction or in operation, the land tax of the land lot approved by the governing agency for direct use may be exempted for five years counting from the date the exemption is approved by the taxation agency.
In the event where the land lot approved for land tax exemption is transferred to a third party for continuation of the construction or operation before the five years of exemption expires, the exemption may continue until the five years of exemption expires.

Article 5
During the time private-entity-participated major TCG public infrastructure projects as defined by Article 3 of the Act are in operation, the building tax of the building approved by the governing agency for direct use may be abated by 50% for five years counting from the date the exemption is approved by the taxation agency.
In the event where the building approved for building tax abatement is transferred to a third party for continuation of the operation before the five years of abatement expires, the abatement may continue until the five years of abatement expires.

Article 6
Private entities participating in major TCG public infrastructure projects as defined by Article 3 of the Act obtaining ownership of the real estate property for the owner's direct use through purchasing, collateralized loan, exchange, bestowal, severance or occupation during the time the private-entity-participated major TCG public infrastructure project is under construction or in operation may be entitled to 30% abatement of the deed tax.
In the event where the real estate property mentioned above is transferred or converted for other purposes within five years after the deed tax declaration for the real estate property is filed, the abated deed tax shall become payable.
Private entities obtaining operational assets or constructed projects as a result of taking over the construction or operation of private-entity-participated major TCG public infrastructure projects pursuant to approval of the governing agency in accordance with the provisions set forth in Article 52 Section 3 of the Act may be exempted from concerned deed tax.

Article 7
Taxpayers qualified for exemption/abatement provisions of Article 4 through the previous article shall fill out the tax exemption/abatement application form and ubmit it along with proofs to the governing taxation agency in accordance with the following requirements:
1 Application for land tax exemption in accordance with provisions of Article 4 shall be submitted within forty days before collection of the land tax begins each year (period). Entitlement of those who submit the application after the deadline to land tax exemption shall begin the following year.
2 Application for building tax abatement in accordance with provisions of Article 5 shall be submitted within thirty days the cause of abatement takes place. Entitlement of those who submit the application after the deadline to building tax abatement shall begin the same month the application is filed.
3 Application for deed tax abatement in accordance with provisions of Article 6 Section 1 shall be submitted at the time the deed tax declaration is filed.

Article 8
In the event where the cause of exemption disappears, land owners exempted from land tax in accordance with provisions of Article 4 shall file the declaration with the governing taxation agency, and the regular taxation shall resume the following year (period).
In the event where the cause of abatement disappears, building owners entitled to building tax abatement in accordance with provisions of Article 5 shall immediately file the declaration with the governing taxation agency, and the regular taxation shall resume the following month.

Article 9
This Municipal Guideline shall be in effect on the date it is promulgated.
This Municipal Guideline amended on May 2, 2018 shall come into force on July 1. 2017.

TCG Municipal Guideline on Collection of House Tax

Thu, 26 May 2011 16:00:00 GMT

Title： TCG Municipal Ordinance on Collection of House Tax
Date： (2017-7-20 Amended)
Amendment：Revised on July 20, 2017

Article 1
This Municipal Ordinance is formulated in accordance with provisions set forth in Article 24 of the House Tax Act.

Article 2
Except otherwise provided, collection of house tax of the City shall be governed by this Municipal Ordinance.

Article 3
House owners mentioned in the first paragraph of Article 4 of the House Tax Act refer to owners who have completed the registration of constructional improvements ownership and actual owners who have not completed the registration of constructional improvements ownership.

Article 4
House tax of the City shall be collected in accordance with the current value of the house at the following tax rates:

Houses used for residential purposes:

For a house used for residential purposes by the owner or leased for public welfare purposes by a landlord registered with the local government as a charity, the tax rate shall be 1.2 percent.
For other houses used for residential purposes, the tax rate shall be 2.4 percent for taxpayers holding two house and less; 3.6 percent for taxpayers holding three houses or more.
Except otherwise stipulated by laws and regulations, the following categories of houses are subject to a single tax rate and are not included in the calculation of the number of houses held in the previous item:

For public houses for residential purposes, the tax rate shall be 1.5 percent.
For houses leased to civilians qualified for renting public houses and the leasing is certified by the city competent authority, the tax rate shall be 1.5 percent.
For labor dormitory approved by the competent authority in charge of the labor affairs, the tax rate shall be 1.5 percent.
For the student dormitory of a public school that is invested, built and operated by a private entity and leased to the school as the student dormitory under an investment agreement entered between said private entity and the agency-in-charge, and its ownership will be transferred to the government upon the expiry of the agreed operation period, the tax rate shall be 1.5 percent.
For houses of joint ownership (owners in common), except for ownership on residential purposes by the owners, the tax rate shall be 2.4 percent.

Houses used for non-residential purposes: For a house used for doing business, or for operating a private hospital, a private clinic or a professional office, the tax rate shall be 3 percent of the current value of the house; for a house used as the premises of a non-profit civil organization, the tax rate shall be 2 percent of the current value of the house.
In the event where a house is used for residential and non-residential purposes at the same time, the house tax shall be levied according to the actual areas used for residential purpose and for non-residential purpose respectively. The taxable area for non-residential purpose, however, may not be less than one-sixth of the entire area.

For houses recorded as parking lots or air-raid shelters in the use license the tax rate shall be 3.6 percent for residential purpose, 2.5 percent for non-residential and non-commercial purpose, or 5 percent for commercial purpose without the prior approval for the change of use.
For vacant houses, the tax rate shall be levied as other houses used for residential purposes or Houses used for non-residential purposes according to the purpose specified in the use license or the zoning designation. However, for residential houses waiting for sale held by builders, if houses have not been sold within three years since the initiation of the housing tax, the tax rate shall be 1.5 percent. The same tax rate applies to houses obtaining the issuance of use license or being completely constructed after July 1, 2014 and not being sold within two years after the amendment of this Ordinance become effective on July 5, 2017.

Article 5
Duly-registered factories mentioned in the second subparagraph of the second paragraph of Article 15 of the House Tax Act refer to factories for which registration has been completed in accordance with the legal requirement.

Article 6
The starting dates defined in Article 7 of the House Tax Act for filing house tax declaration shall be as follows:

The starting date for filing house tax declaration for newly constructed buildings shall be the date on which installation of doors, windows and water/power system is completed. The starting date for buildings already in use shall be the date on which the actual use begins. In the event where the installation of the water/power system is postponed after the issuance of the use license, the starting date for filing house tax declaration shall be the sixtieth day after the use license is issued. In the event where the application for use license has not been submitted, the starting date shall be the one hundred and twentieth day after the main structure of the building is completed. Completion of the main structure here refers to the completion of the foundation, major columns and beams, weight-bearing walls, floor slabs and roof structure.
The starting date for filing house tax declaration for subsequent addition or renovation of houses shall be the date when the construction is completed and available for use.
In case of the change of use, the actual date of change shall be the starting date for filing.

Article 7
In the event where taxpayers request to re-calculate the current value of houses in accordance with provisions set forth in the second paragraph of Article 10 of the House Tax Act, the taxation agency shall conduct the investigation and notify taxpayers of the reassessment result within five days.

Article 8
For the standard value of houses mentioned in Article 11 of the House Tax Act, the taxation agency shall investigate and propose the category and the grade of house, the service life of various categories of houses, depreciation standards, and location factors according to the first to third subparagraphs of the first paragraph of the Article. Following the submission to the City’s real estate assessment commission for review and approval, it shall be promulgated by Taipei City Government (hereinafter referred to as TCG) and kept by Taipei City Council for future reference.

Article 9
In the event where the use of a house or the number of houses held changes, the original tax rate shall apply for the month if the change takes place on or after the 16th; the new tax rate shall apply for the month if the change takes place on or before the 15th.

Article 10
In the event where a house is collateralized or sold, the house tax for the month shall be levied against the undertaker if the transfer takes place on or before the 15th of the month. If the transfer takes place on or after the 16th of the month, the house tax levied against the undertaker shall begin at the following month.
House tax due before the transfer for which the owner is responsible shall be levied immediately against the owner.

Article 11
Before the house tax itself, late payment penalty, fine and taxes levied in accordance with the preceding article are paid in full, transfer or collateralization registration of the house may not be completed.

Article 12
Except otherwise provided, house tax of the City shall be collected once a year, and the period of collection shall be a month. The starting date shall be defined by TCG , and the taxation agency shall prepare for the public announcement accordingly.

Article 13
Forms for taxpayers to file declaration of the current value and the use of houses shall be formulated by the governing taxation agency.

Article 14
This Municipal Ordinance shall be in effect on July 1, 2001.
The amendment of this Ordinance shall become effective as of the date of the promulgation of the amendment.
The amendment of this Ordinance on October 9, 2014 shall become effective as of July 1, 2014.
The amendment of this Ordinance on July 5, 2017 shall become effective as of July 1, 2017.

Act for Promotion of Private Participation in Infrastructure Projects

Mon, 30 Aug 2010 16:00:00 GMT

Taipei Municipal Autonomy Regulations for Municipal Treasury

Thu, 09 Jul 2009 16:00:00 GMT

Taipei City 03-0611001

1. Promulgated by Taipei City Government Order No.61-Fu-Mi-Fa-Tzu-40097 on August 14, 1972 , being a total of 40 articles.

2. Amended and promulgated by Taipei City Government Order No.61-Fu-Mi-Fa-Tzu-55847 on December 5, 1972 .

3. Amended and promulgated by Taipei City Government Order No.75-Fu-Fa-San-Tzu-111160 on September 8, 1986 .

4. Amended and promulgated by Taipei City Government Order No.80-Fu-Fa-San-Tzu-80066498 on September 26, 2000 .

5. Amended and promulgated by Taipei City Government Order No.81-Fu-Fa-San-Tzu-82075180 on October 8, 1993 .

6. Amended and promulgated by Taipei City Government Order No.88-Fu-Fa-San-Tzu-8800524200 on February 11, 1999 .

7. Amended by Taipei City Government Order No.91-Fu-Fa-San-Tzu-09108016400 on May 1, 2002 . (The original title was “Regulations on the Treasury of Taipei”)

Article 1 This Self-Governance Ordinance is enacted in accordance with the stipulations of Item 1, Subparagraph 2, Article 18 of Law on Local Government and Article 39 of National Treasury Law.

Unless there are provisions stipulated by other laws, the Taipei Municipal Treasury (hereinafter referred as “the Municipal Treasury”) and its administrative affairs shall be governed by the provisions set forth in this Ordinance.

Article 2 The competent authority of the Municipal Treasury is the Department of Finance (hereinafter referred as “the competent authority of the municipal treasury”), Taipei City Government (hereinafter referred as “the city government”).

Article 3 The municipal treasury shall manage and supervise the cash, negotiable instruments, securities and other properties of the City Government. The competent authority of the municipal treasury may assign a bank (hereinafter referred as “the agent bank of the municipal treasury”) to handle the cashiering, custody and transfer of cash, negotiable instruments and securities as well as the custody of deeds for properties.

The agent bank of the municipal treasury may sub-assign other financial institutions to collect taxes and other receipts on its behalf.

Article 4 The City Government and the subordinate government agencies, schools and business organizations operated by the City Government (hereinafter referred as each agency) shall appoint the agent bank of the municipal treasury to handle the cashiering, custody and transfer of cash, negotiable instruments and securities as well as the custody of deeds for properties. Unless as otherwise provided in other laws, each agency, for the aforementioned operations, is restricted to either self-manage or appoint other financial institutions to handle certain affairs on its behalf without prior consent from the competent authority of the municipal treasury.

Article 5 The cash, maturity notes and securities collected by the agent bank of the municipal treasury are deposited into accounts, unless as otherwise restricted by the provisions of this Ordinance and other laws, the rights and obligations between the agent bank of municipal treasury and the competent authority of municipal treasury are to be determined by an agreement approved by the City Government.

Article 6 There are three types of accounts for deposits stipulated in the preceding Article:

(a) M unicipal treasury deposits: refers to all receipts of each agency, however, it excludes deposits in special fund accounts or other special accounts that are not included in the collective disbursement system according to legal requirements.

(b) Special fund account deposits: refers to collections that are deposited according to the provisions of laws or agreements, or funds for specific uses transferred from municipal treasury deposits according to the budget plan; such deposits are not included in the collective disbursement system.

(c) Other special accounts deposits: Including deposits in petty cash special account for the miscellaneous expenses of operations, the collection and disbursement on behalf of a person or organization or temporary custody and special accounts for the custody of funds waiting to be disbursed or processed.

Article 7 The competent authority of the municipal treasury shall establish a municipal treasury deposit account at the agent bank of the municipal treasury to manage the deposits of the municipal treasury collectively.

The competent authority of the municipal treasury may use the balance of municipal treasury deposits to reimburse loans or engage in finance maneuvers.

Each agency shall establish a separate special account for deposits in each special fund account and another special account that is not included in the collective disbursement at the agent bank of the municipal treasury.

Considering actual needs of the municipal treasury, the deposits of the special accounts that are stipulated in the preceding paragraphs may be maneuvered and used together with the consent of each respective competent authority and with approval by the City Government; Except for the debt fund, an interest payment shall be made to an interest-bearing special account.

With the consent of the respective competent authority and approval of the City Government, the funds of special fund accounts that are not included in the collective disbursement system can be lent mutually. The Taipei City Audit Bureau, Ministry of Audit (hereinafter referred as the Audit Bureau) shall oversee matters relating to the financial maneuvers of each agency that are made according to this Ordinance.

Article 8 Unless as otherwise provided in this Ordinance and other laws, the payers make payments directly to each agency at the agent bank of the municipal treasury or financial institutions that are assigned by the agent bank; the receipts shall be deposited into the municipal treasury deposit account.

Article 9 Each agency shall temporarily take custody of the following receipts after re porting to the City Government for approval, the collections will then be remitted to the municipal treasury:

(1) Miscellaneous income.

(2) In the event that it is more convenient for the payers to pay on the spot.

The aforementioned receipts shall be remitted to the municipal treasury deposit account on the same day or prior to noon of the next day after collection, or deposited into the custodial special account of each agency. The aforementioned collection that is deposited into the custodial special account of each agency must be remitted to the municipal treasury deposit account within five business days of the date of deposit of the special accounts.

Article 10 The agent bank of municipal treasury shall categorize the collections according to the source, subject and agency categories in the general budget. The daily account statements for municipal treasury shall be presented to the Audit Bureau, the competent authority of the municipal treasury and the Department of Budgeting, Accounting and Statistics, Taipei City Government (hereinafter referred as “the Department of Budgeting, Accounting and Statistics”). In addition to this, the daily- itemized list of receipts and the notification slips of receipts vouchers shall be delivered to the recipient agencies. The accounts shall be verified monthly, the agent bank of the municipal treasury shall present the monthly account statements according to the source and subject categories in the general budget to the Audit Bureau, the competent authority of the municipal treasury and the Department of Budgeting, Accounting and Statistics before the tenth of the next month.

Article 11 The competent authority of the municipal treasury shall establish a collective disbursement agency to handle the matter of disbursement for each agency. However, this restriction is not applied to the disbursements of special funds and custodial accounts that are not included in the collective disbursement system.

Article 12 Unless as otherwise provided in t his Ordinance, the disbursement of each agency shall be paid directly from the municipal treasury deposit account. The disbursements of annual expenses shall be handled according to the budget and approved distribution budget or statutory uses and conditions prescribed in the disbursement bills.

Article 13 The Department of Budgeting, Accounting and Statistics shall notify the Audit Bureau, the compe tent authority of the municipal treasury and the collective disbursement agency after the distribution budget and disbursement bill of each agency have been approved. However, this restriction does not apply to the budgetary units of subordinate agencies or funds that do not follow the distribution budget system.

Article 14 At the time of disbursement, each agency shall issue a payment voucher to the collective disbursement agency as a notification of disbursement.

The budgetary units of subordinate agencies that are not included in the collective disbursement system, in accordance with legal requirements, shall issue checks of special fund accounts for disbursement.

For the disbursement as mentioned in the preceding first item, in the event that electronic data have been used instead, the operation of issuing payment vouchers can be handled by a link to the computer system of collective disbursement agencies or electronic data transmission and a computer record of the collective disbursement agencies will be used to produce payment vouchers.

Article 15 The head of each respective agency or the person authorized by the head to sign on the agency's behalf and the responsible treasurer shall sign and certify that the issued payment vouchers are for legal use.

Article 16 Each agency shall sign and draw an authorized petty cash from the municipal treasury deposit account; the amount to be kept and used individually. The competent authority of the municipal treasury determines the limit of authorized petty cash. However, the respective competent authority of budgetary units of subordinate agencies or funds that are not included in the collective disbursement system shall determine the respective limits of authorized petty cash.

Article 17 The competent authority of municipal treasury shall notify the Audit Bureau, Department of Budgeting, Accounting and Statistics and collective disbursement agency of the maximum amount and other restrictions as stipulated in the preceding Articles 9 and 16.

Article 18 The collective disbursement agency shall handle the disbursement of each agency according to the statutory payment vouchers issued and certified by the respective disbursement agency. After verification with the distribution budget or other related disbursement bills, the payee shall be paid directly either a treasury check being issued or by a deposit into the payee's bank account. However, this restriction does not apply to the following situations:

(a) The appropriation and return of authorized petty cash; the amount is deposited into the special petty cash account of each respective agency.

(b) Regarding the disbursement of salaries and other payments for employees of each respective agency, the employees shall be paid by means of either a deposit into the employees' respective bank accounts through transfers or else each respective agency shall appoint a designated person to collect and forward the disbursement to the employees.

(c) For other expenses that have already been deducted on behalf of or are taken back by each agency for payment on its own, each agency will collect the issued order checks with payees' titles and forward it to the payees.

(d) The disbursement of land value compensation for land expropriation, compensation for demolition and moving and processing expenses for constructions on expropriated land as well as other relevant expenses are deposited into the special account of the agent bank of the municipal treasury and disbursed on its behalf according to legal requirements.

Article 19 At the end of a fiscal year, the disbursement of each agency's budget balance that is not used shall be suspended except in the case of debt contract where duties have not yet been completed and on account of actual needs, the payment must be made according to regulations.

At the end of a fiscal year, the disbursement of expenses that is made and in the custody of each agency shall be suspended except in the case of debt contract where duties have not yet been completed or the assigned matters have not yet been completed and thus the amount can be transferred to the next fiscal year for continuous use.

Article 20 The agent bank of the municipal treasury shall uniformly print municipal treasury checks.

Article 21 The official seal of the chief of the competent authority of the municipal treasury must be printed on the municipal treasury check; the chief of the collective disbursement agency must sign the check at the time it is issued.

Article 22 The municipal treasury check may designate the area to honor the checks and the agent banks within the designated areas are in charge of honoring the aforementioned checks.

The territory of the aforementioned honor area is determined by the competent authority of the municipal treasury and clearly stipulated on the treasury check.

Article 23 The agent bank of the municipal treasury shall compile a daily statement for the honored checks and the statement shall be given to the collective disbursement agency. Every day, the total amount of honored checks, along with the receipt report as stipulated in Article 10 shall be separately presented to the Audit Bureau, the competent authority of the municipal treasury and the Department of Budgeting, Accounting and Statistics.

Article 24 According to the provisions of this Ordinance, each agency shall establish special fund account deposits or other special accounts deposits at the agent bank of the municipal treasury; the agent bank of the municipal treasury must send a monthly statement of receipts and disbursements to each agency; the agent bank of the municipal treasury shall notify the competent authority of the municipal treasury about the account balances at the end of each month prior to the tenth of each month.

Article 25 The collective disbursement agency, when handling disbursement for each agency, shall send an itemized monthly statement, including the disbursement items, amount and balance, to each respective agency. And, in accordance with the relevant regulations, the collective disbursement agency shall also send monthly statements separately, listed according to subject and agency, to the Audit Bureau, the competent authority of the municipal treasury and the Department of Budgeting, Accounting and Statistics.

Article 26 The competent authority of the municipal treasury is responsible for controlling accounting matters to the municipal treasury, the collective disbursement agency is responsible for disbursing payments for the municipal treasury and the agent bank of the municipal treasury acts for the municipal treasury in providing services to the general public.

Article 27 The Audit Bureau is responsible for the auditing of the municipal treasury.

Article 28 The competent authority over the municipal treasury shall send personnel to examine the agent bank of the municipal treasury in carrying out transactions of the municipal treasury.

Article 29 In the event that the municipal treasury incurs damages as a result of laws or violation of agreements by the agent bank of the municipal treasury in making disbursements, the agent bank of the municipal treasury is liable for indemnification. When collecting receipts on behalf of each agency or in accordance with any agency agreement whereby other financial institutions have been authorized to collect receipts on behalf of the municipal treasury the agent bank of the municipal treasury shall be jointly and severally liable for indemnification when there is a loss of the municipal treasury's funds.

Article 30 Where the agent bank of the municipal treasury is dissolved or declares bankruptcy, the municipal treasury, for the creditor's right stipulated the agency agreement, has priority in any financial claim.

Article 31 In the event that due to a violation of the provisions stipulated in this Ordinance, the municipal treasury has incurred damages where municipal treasury checks are drawn probably for receipt and payment or for ordered receipts and payments in addition to punishment according to law, compensation for such damages incurred by the municipal treasury should also be imposed.

Article 32 With regard to cash, negotiable instruments, securities, cashiering and custody matters that in accordance with law, are not handled by the agency bank of the municipal treasury, each agency shall prepare separate accounting reports and submit them to the competent authority of the municipal treasury; the competent authority of the municipal treasury shall send its personnel to perform an audit.

Article 33 The competent authority of the municipal treasury and the agent bank of the municipal treasury shall classify, number, record clearly and conserve properly the property deeds of the city government, the important contracts on creditor's rights and debts as well as the negotiable instruments and securities in its custody, if it is deemed necessary, the transcripts or photos of the aforementioned documents shall be made or taken, or the aforementioned documents shall be kept in machine-processed storage media.

Article 34 The provision of this Ordinance related to the cashiering, custody and transfer of cash, negotiable instruments and securities as well as the custody of properties deeds shall apply mutatis mutandis to Taipei City Council.

Article 35 This O rdinance shall be effective from the date of its promulgation.

(The English version is for reference only. In case of dispute, the Chinese version( 臺北市市庫自治條例)shall prevail over the English.)