公職人員財產申報法施行細則

The Enforcement Rules are prescribed pursuant to Article 19 of the Act on Property-Declaration by Public Servants (herein after referred to as "the Act").

The term “officers of public affairs” referred to in Subparagraph 3 of Paragraph 1 of Article 2 of the Act means personnel holding gainful-positions as prescribed under Paragraph 1 of Article 2 of the Rules Governing the Retirement and Consolation Payment to Political Appointee.

The term "gainful-positions" referred to in Subparagraph 4 of Paragraph 1 of Article 2 of the Act means positions which are paid with comparable salaries of officers of public affairs or generals in the military.

1The term “Chiefs, Chief Deputies, Chiefs of Staff at all levels” referred to in Subparagraph 5 of Paragraph 1 of Article 2 of the Act means personnel who hold the posts according the law and regulation.

2The term "state-owned enterprises" referred to in Subparagraph 5, Paragraph 1 of Article 2 of the Act means the enterprises which are specified in Article 3 of the Statute of Privatization of Government-Owned Enterprises.

3The term “rank” or “equivalent rank” referred to in Subparagraph 5 of Paragraph 1 of Article 2 of the Act means the highest grade of an office or position.

The term "Principal and Vice Principal of public schools at all levels” referred to in Subparagraph 6 of Paragraph 1 of Article 2 of the Act means principals and vice principals of public primary schools, junior high schools, senior high schools, professional schools, technical schools, independent colleges, universities and affiliated public schools which are established according to the law.

The term "the military” referred to in Subparagraph 7 of Paragraph 1 of Article 2 of the Act means military agencies (institutions), schools and troops.

The term “judges and prosecutors” referred to in Subparagraph 10 of Paragraph 1 of Article 2 of the Act does not include those judges and prosecutors who suspend to handle cases according to the law.

The term “election candidates of county (city) level and above” referred to in Paragraph 3 of Article 2 of the Act means those who have registered as election candidates for legislators, municipal councilors, county (city) councilors, mayors of special municipalities and governors of counties (cities) pursuant to the Civil Servants Election and Recall Act.

1Where the competent property declaration agency (institution) is changed due to change of position of a public servant who is subject to the Act, he or she shall still make declarations pursuant to Article 3 of the Act.

2Any public servant listed in Paragraph 1 of Article 2 of the Act who holds a concurrent position shall make property declarations. Nonetheless, an aforementioned public servant who holds a concurrent position for less than three months is exempted from making declaration.

3Any public servant who is required to declare properties pursuant to Subparagraph 13 of Paragraph 1 of Paragraph 2, Paragraph 4 of Article 2 and the preceding paragraph shall make declarations within three months after the declaration obligation arises.

4The term “regular annual property declaration period” referred to in Article 3 of the Act means the period between November 1 and December 31 of each year. Nonetheless, if declarations have been made on the day of inauguration (report-for-duty) pursuant to Paragraph 1 of Article 3 or the preceding paragraph, the declaration period shall mean the time between November 1 and December 31 of each year following the day of declaration.

5Any public servant who is required to declare properties pursuant to Subparagraph 13 of Paragraph 1 of Paragraph 2 of Paragraph 4 of Article 2, Paragraph 1 of Article 3 and Paragraph 2 of this Article is disqualified from making property declarations during the legal declaration period, he or she may choose to make either the above declaration or the property declaration for discharge.

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1Any public servant who holds more than two concurrent positions prescribed under Paragraph 1 of Article 2 of the Act shall make declarations to the competent property declaration agencies (institutions) respectively. In the event that the competent property declaration agencies (institutions) are the same, the declarations can be made with the same declaration form.

2If a husband and his wife both hold positions of public servants prescribed under the Subparagraphs of Paragraph 1 of Article 2 of the Act, they shall make separate declarations to the competent property declaration agencies (institutions).

3In the event that a public servant subject to the Act who has made property declaration pursuant to the Act has registered as an election candidate of county (city) level and above, he or she shall still make declarations at the time of registration pursuant to the Paragraph 3 of Article 2 of the Act.

The properties subject to declaration prescribed under Subparagraphs of Paragraph 1 of Article 5 of the Act shall include all properties regardless whether they are located inside or outside the territory of the Republic of China.

The term “Immovable properties” referred to in Paragraph 1 of Article 5 and Subparagraph 1 of Paragraph 1 of Article 7 means lands and buildings which are accompanied with ownership certificates or tax statements.

The term "rightful claims of creditor" referred to in Subparagraph 3 of Paragraph 1 of Article 5 of the Act means the right to make claim to others for monetary payment. The term "debts" means the obligation to make monetary payment to others. The term "investments to various ventures" means investments made to companies which do not issue shares or any other form of securities, partnerships, sole proprietorship enterprise, etc.

1The term “above certain values” referred to in Subparagraphs 2 and 3 of Paragraph 1 of Article 5 of the Act is defined as follows:

21. Cash, deposits, securities, rightful claims of creditor, debts and investments to various ventures with the total amount under each category reaching One Million New Taiwan Dollars (NT$1 Million).

32. Jewelry, antique articles, calligraphy and paintings, and other valuable properties with the total amount of each item (piece/article) reaching Two Hundred Thousand New Taiwan Dollars (NT$200,000).

4Properties, as prescribed in Paragraph 2 of Article 5 of the Act, in the ownership of a public servant’s spouse and underage offspring shall be jointly declared. The above certain values shall be calculated separately according to the preceding paragraph.

5The closing exchange rate of the day of declaration shall be used in converting foreign currencies (exchanges) into New Taiwan Dollars. The price of securities shall be based on the face value. If securities do not have face value, its price shall be calculated by way of the closing price, transaction price, unit net value or the original transaction price. The price of jewelry, antique articles, calligraphy and paintings, and other valuable properties shall be their listed market price of the day of declaration. In the event that there is no market price, the price shall be determined by the last transaction price.

1With respect to the time and reason of acquisition or occurrence as prescribed in the first half of Paragraph 3 of Article 5 of the Act, the time and reason of acquisition or occurrence shall be the registered date and reason with the registration agencies (institutions). In the event that no such registration is made, the time and reason of acquisition or occurrence shall be based on the actual time and reason when the acquisition or occurrence takes place.

2With respect to the declaration of the price of acquisition as prescribed in the second half of Paragraph 3 of Article 5 of the Act, any public servant subject to the Act shall declare the actual transaction price or the original manufacturing price if the property is acquired within five years prior to the day of declaration. In the event that there is no actual transaction price or the original manufacturing price, the price of acquisition shall be based on the current assessed land value of the year of acquisition, the building’s taxable value or the market price.

Declarations made by public servants as prescribed under Paragraph 2 of Article 6 of the Act shall be published on the government gazettes and on the Internet within three months after the competent property declaration agency(s) completes the review(s).

Public servants specified in Paragraph 2 of Article 7 of the Act who have special interests in the properties listed in Paragraph 1 of the same Article refer to those who have substantial influence on immovable properties or the domestic listed and over-the-counter stocks due to the affairs they are in charge of or are under their supervisions.

1The prescribed property items under Paragraph 1 of Article 7 of the Act shall be entrusted to trust enterprise for trust registration as per the Trust Law.

2After the completion of trust, public servants shall fill in the Form of Entrusted Property-Declaration by Public Servants and submit it to the competent property declaration agencies (institutions) together with the following attachments:

31. Copies of the trust contract and its attachments;

42. Where the trust property is immovable property, a copy of the registration certificate which certifies the registration of the trust as specified in the preceding paragraph.

53. Where the trust property are the domestic listed and over-the-counter stocks, a certificate issued by the issuing company or its transfer agent to the effect that the registration of the trust specified in the preceding paragraph has been made.

6In the event that there is any change to the trustee or the trust contract, the change shall be notified to the competent property declaration agencies (institutions) within one month after the change occurs with the submission of the relevant documents.

1The term “declaration of changes of properties” referred to in Article 8 means to fill in the Form of Change of Property-Declaration by Public Servants with change of properties listed in Paragraph 1 of Article 7 of the Act, including time of change, reason for change and price at the time of change, and submit it to the competent property declaration agency (institution).

2The term “change of properties” in the preceding paragraph means any change to the properties listed in Paragraph 1 of Article 7 between the day of last declaration and the current day of declaration.

Any advanced or simultaneous notification to the competent property declaration agency prescribed under Paragraph 3 of Article 9 of the Act shall be made in writing.

The term “the total annual income” referred to in Paragraph 2 of Article 12 of the Act means all salaries, benefits, wages, allowances, annual expenses, bonus, dividends, subsidies, etc.

The agent (institution) or designated agent (institution) which represents the government or government’s shareholdings as director or supervisor in private juristic person with which a public servant serves, shall immediately notify the competent property declaration agency (institution) with the reason and time of the public servant’s inauguration (report-for-duty), acting as an agent, holding of concurrent positions, discharge or discharge from the agency.

In the event that the competent property declaration agency (institution) is changed due to a public servant’s change of position or rank, the original competent property declaration agency (institution) shall hand over the original declaration materials to the new competent property declaration agency (institution).

In the event that an election candidate for public office as prescribed under Paragraph 3 of Article 2 is disqualified by the competent election commission after its review, the handling of the declarations made by the election candidate shall be governed by Article 16 of the Act.

The Enforcement Rules shall be in force from the date of the enforcement of the Act.