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The Organic Act of the Ministry of Finance
1.中華民國十七年十二月八日國民政府制定公布
2.中華民國十八年五月九日國民政府修正公布
3.中華民國二十年二月二十一日國民政府修正公布
4.中華民國二十五年七月十四日國民政府修正公布
5.中華民國二十九年三月二十六日國民政府修正公布
6.中華民國三十年十一月二十四日國民政府修正公布
7.中華民國三十二年三月三十一日國民政府修正公布全文 34 條
8.中華民國七十年二月二日總統（70）台統（一）義字第 0834 號令修正
公布全文 27 條
9.中華民國八十年五月三十一日總統（80）華總（一）義字第 2682 號令
修正公布第 4、6、18～22 條；並增訂第 16-1、21-1、25-1 條條文
10. 中華民國一百零一年二月三日總統華總一義字第 10100022711 號令
修正公布全文 8 條；施行日期，由行政院以命令定之
中華民國一百零一年三月八日行政院院授研綜字第 1012260344 號令
發布定自一百零二年一月一日施行
中華民國一百零一年十二月十八日行政院院授研綜字第 1012261456
號令修正行政院 101 年 3 月 8 日院授研綜字第 1012260344 號
令有關施行日期，除第 2 條第 6 款有關政府採購外，自一百零二
年一月一日施行資料來源：全國法規資料庫（ChLaw.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
To carry out functions of national finance, the Executive Yuan established the Ministry of Finance (hereinafter referred to as “the Ministry”).
1The Ministry shall be in charge of the following functions:
21.Fund collection and payments of the national treasury
32.National taxation
43.Customs affairs
54.National property
65.Fiscal information
76.Government procurement
87.Private participation in infrastructure projects
98.Supervision of the Training Institute for the Personnel of the Ministry and its subsidiary organizations
109.Other fiscal matters
The Ministry shall have one (1) politically appointed Minister, two (2) Political Deputy Ministers of a rank equivalent to Grade 14, and one (1) Administrative Deputy Minister of a rank equivalent to Grade 14.
The Ministry shall have one (1) chief secretary of a rank equivalent to senior appointment at the grade of twelve (12).
1The subsidiary organizations of the Ministry and their functions are as follows:
21. National Treasury Administration: Planning and execution of fund collection and payment of the national treasury
32.Taxation Administration: Planning and execution of national taxation
43.Regional National Taxation Bureaus: Execution of tax collection transactions
54.Customs Administration: Planning and execution of national Customs affairs
65. National Property Administration: Planning and execution of national property transactions
76.Fiscal Information Agency: Planning and execution of promotion and management of information of the Ministry and its subsidiary organizations (institutions)
For the needs of business operation, the Ministry may request the Executive Yuan for approval to station personnel overseas, subject to the provisions of the “Organization Act of Diplomatic Missions of the Republic of China (Taiwan)”.
The scale of the position and the number of the personnel of the official ranks of the Ministry shall be stipulated in a staffing chart.
The enforcement date of the Act shall be specified in an order from the Executive Yuan.