Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area PDF
Full text of 56 articles enacted and promulgated per the Order of the Executive Yuan Ref. No. (81)-Tai-Fa-Tze-31666 dated Spetember 16, 1992;
Amendment of Article 43 promulgated per the Order of the Executive Yuan Ref. No. (83)-Tai-Fa-Tze-39340 dated October 19, 1994;
Amendment of Articles 1, 4, 5, 6, 9, 10, 18, 26 through 29, 31, 33, 34, 39, 43, 47, and 56, addition of Articles 25-1 through 25-8, and 54-1, and deletion of Articles 12 and 16 promulgated per the Order of the Executive Yuan Ref. No. (87)-Tai-Fa-Tze-21470 dated May 6, 1998;
Amendment of Articles 3 and 56 promulgated per the Order of the Executive Yuan Ref. No. (91)-Tai-Mi-Tze-0910081013 dated January 30, 2002;
Amendment of Articles 4, 5, 19 and 50 and addition of Article 5-1 promulgated per the Order of the Executive Yuan Ref. No. Tai-Mi-Tze-0910063700 dated December 30, 2002;
Amendment of full text of 73 articles promulgated per the Order of
the Executive Yuan Ref. No. Tai-Mi-Tze-0920094274 dated December 29, 2003, and
implemented since the date of promulgation.
Article 1
These Enforcement Rules are enacted in accordance with Article
95-4 of the Act Governing Relations between Peoples of the Taiwan Area and the
Mainland Area (hereinafter, the “Act”).
Article 2
The term “people” as referred to in Articles 1, 4, 6, 41, 62 and
63 of the Act shall refer to natural persons, juristic persons, organizations
and other institutions.
Article 3
The enforcement areas of Subparagraph 2 of Article 2 of the Act
shall refer to areas under control of the Chinese Communists.
Article 4
The term “People of the Taiwan Area” as defined in Subparagraph 3
of Article 2 of the Act shall include the following persons:
1. Those who had household registrations in the Taiwan Area but
changed their status to People of the Mainland Area before February 19, 2001,
and later recovered their status pursuant to Article 6 of the Act as People of
the Taiwan Area.
2. Those who were born in the Taiwan Area of parents both of whom
are People of the Taiwan Area or one of whom is a person of the Taiwan Area
while the other is a person of the Mainland Area.
3. Those who were born in the Mainland Area of parents both of
whom are People of the Taiwan Area and who have no household registrations in
the Mainland Area or do not hold passports issued by the Mainland Area.
4. Those who, pursuant to Paragraph 1 of Article 9-2 of the Act,
are permitted by the Ministry of the Interior to recover their status as People
of the Taiwan Area and who return to reside permanently in the Taiwan Area.
People of the Mainland Area who have been permitted to enter into
and reside permanently in the Taiwan Area and who have household registrations
therein are People of the Taiwan Area.
Article 5
The term “People of the Mainland Area” as defined in Subparagraph
4 of Article 2 of the Act shall include the following persons:
1. Those who were born in the Mainland Area and continue to reside
there of parents one or both of whom are People of the Mainland Area.
2. Those who were born in the Taiwan Area of parents both of whom
are People of the Mainland Area.
3. Those who had household registrations in the Taiwan Area but
changed their status to People of the Mainland Area before February 19, 2001,
and have not recovered their status pursuant to Article 6 of the Act as People
of the Taiwan Area.
4. Those who have household registrations in the Mainland Area or
hold passports issued by the Mainland Area, and have consequently been deprived
of their status as People of the Taiwan Area, in accordance with Paragraph 2 of
Article 9-1 of the Act.
Article 6
Those who, between November 2, 1987 and February 19, 2001, went to
the Mainland Area and continuously resided there for over four years and
consequently became People of the Mainland Area, but who previously had
household registrations in the Taiwan Area and do not have household
registrations in the Mainland Area or do not hold passports issued by the
Mainland Area, may apply to recover their status as People of the Taiwan Area
and return to reside permanently in Taiwan.
The competent authorities may reject an application for reinstatement of the status as People of the Taiwan Area as set forth in the preceding Paragraph, where one of the following situations applies:
1. The applicant is or was in any position in, or a member of,
agencies, organizations or institutions of the Mainland Area which relate to
matters of political parties, the military, the administration or of any
political nature.
2. There exist facts sufficient to raise concerns of threats to
national security or social stability.
The procedures and review criteria regarding the application for
reinstatement of the status as People of the Taiwan Area and for returning to
reside permanently in Taiwan shall be prescribed separately by the competent
authorities.
Article 7
The phrase “People of the Mainland Area who reside outside the
Mainland Area” as used in Article 3 of the Act shall include people who were
born in foreign countries and hold passports issued by the Mainland Area, but
exclude the following persons who have resided abroad for over four years and
who:
1. have obtained citizenship of the country where they reside; or
2. have obtained permanent residency status of the country where
they reside and hold valid passports issued by the R.O.C.
The four-year period of overseas residency referred to in the
preceding Paragraph means a period of four years calculated from the day
following the date of arrival in the foreign country concerned, provided that
during such four-year period, any single stay in the Mainland Area by such
persons does not exceed 30 days. Where any single stay in the Mainland Area
exceeds 30 days, the year during which such stay occurred shall not be included
in the calculation of the four-year period, unless one of the following
situations applies:
1. The returning person is more than seven months pregnant or
gives birth or has a miscarriage, and the period following the occurrence of the
event does not exceed two months.
2. The returning person falls ill and leaving the Mainland Area
may be life-threatening, and the period following the occurrence of the event
does not exceed two months.
3. The death in the Mainland Area of a blood relation within the
second degree, stepparent, parent-in-law, spouse, son-in-law or daughter-in-law
and the period following the occurrence of the event does not exceed two months.
4. The occurrence of natural disasters or other unavoidable
events, and the period following the occurrence of the event does not exceed one
month.
Article 8
When verifying documents prepared in the Mainland Area, the
institution as prescribed in Paragraph 1 of Article 4 of the Act or the
entrusted private organization as prescribed in Paragraph 2 of said Article
shall compare the original and the copy of the documents, or examine, against
the original copy, the authenticity of the signature and signatory chop affixed
upon the document by the person preparing the documents, or conduct an
investigation for verification.
Article 9
The substantive probative force of a document presumed to be
genuine under Article 7 of the Act shall be determined by the court or the
relevant competent authorities.
A document shall have substantive probative force when the
contents thereof are relevant to the facts to be proved and are credible.
Where a document presumed to be genuine is proved false by
opposing factual evidence, the presumption does not apply.
Article 10
The other rights derived from household registrations in the
Taiwan Area referred to in Paragraph 2 of Article 9-1 of the Act shall mean
those rights that may be exercised or claimed only by persons with the status of
People of the Taiwan Area, as determined by the competent authorities in
accordance with the relevant laws.
Article 11
The duties and obligations arising from the status as People of
the Taiwan Area as referred to in the proviso of Paragraph 2 of Article 9-1 of
the Act shall refer to the legal responsibilities, obligations or judicial
sanctions, arising from the status as People of the Taiwan Area, regarding
serving military service, paying taxes, being a defendant in a criminal case,
becoming subject to fines, detention, imprisonment for a definite period or
other more severe criminal penalties which have been declared but not yet
carried out, being a defendant in a civil case, being the target of compulsory
execution processes that have yet to be completed, being a debtor who has not
emerged from bankruptcy after a declaration of bankruptcy, or being subject to
other fines.
Article 12
Employers employing People of the Mainland Area as referred to in
Paragraph 1 of Article 13 of the Act shall refer to those employers permitted
under Article 11 of the Act by the Executive Yuan’s Council of Labor Affairs to
employ People of the Mainland Area for the work prescribed in Subparagraphs 8
through 10 of Paragraph 1 of Article 46 of the Employment Service Law.
Article 13
The servicemen of the Taiwan Area who were sent over to the Mainland Area for military service and have stayed there since 1945 as referred to in Subparagraph 3 of Paragraph 2 of Article 16 of the Act shall mean those persons verified and recognized by the Ministry of National Defense pursuant to the name lists submitted by the Municipalities under direct jurisdiction of the Executive Yuan and by the County (City) governments in the Taiwan Area.
The former officers or enlisted men of the armed forces captured in battles or during the execution of special missions after the Government moved to Taiwan in 1949 as referred to in Subparagraph 4 of Paragraph 2 of Article 16 of the Act shall mean those persons on record who, after following the Government to Taiwan, were resent to the Mainland Area.
Where an application to reside permanently in Taiwan, filed by a
relative in Taiwan or by the original dispatching unit on behalf of a person as
described in the preceding Paragraph, is approved by the Ministry of National
Defense, the referred person and his/her spouse may enter into the Taiwan Area.
Article 14
Before deporting any person of the Mainland Area in accordance
with the provisions of the Act, in case of any of the following conditions, a
person of the Mainland Area shall be deported only after the cause of such
conditions ceased to exist:
1. Being over five months pregnant or less than two months have
elapsed since giving birth or having a miscarriage.
2. Being ill and deportation may be life-threatening.
In the event that a person of the Mainland Area dies before
deportation, documents such as a death certificate issued by the designated
institution pursuant to regulations, together with the remains or ashes of the
deceased, shall be handed over upon deportation to people boarding the same
vessel or to other persons on the vessel, to be returned to the Mainland Area.
Article 15
Persons entering into the Taiwan Area without permission as
referred to in Subparagraph 1 of Paragraph 1 of Article 18 of the Act shall
include those who enter into the Taiwan Area on fake or forged passports, travel
papers or other similar certifying documents, or by fraudulent marriage for
which the registration or permission has been revoked or annulled as there
exists sufficient evidence to establish that said marriage is false due to
collusion, or by other illegal means.
Article 16
The case where there exists sufficient evidence to establish that
a crime has been committed as prescribed in Subparagraph 4 of Paragraph 1 of
Article 18 of the Act shall refer to those whose involvement in criminal cases
is verified by law-enforcement authorities by any of the following criteria:
1. Written complaint, self-confession or written expert testimony.
2. Photograph, or audio or video recording.
3. Transcript or investigation report made by the police or
law-enforcement agents as part of their job responsibilities.
4. Indictment or order of disposition issued by prosecutors, or
written judgment issued by judicial institutions.
5. Other concrete facts and evidence.
Article 17
The case where there exists sufficient evidence to establish that
there is a threat to national security or social stability and the person
concerned may be deported as prescribed in Subparagraph 5 of Paragraph 1 of
Article 18 of the Act refers to the following situations:
1. Failure to disclose previous participation in or funding of
groups rebellious against internal or external security, or activities of such
groups.
2. Failure to disclose previous participation in or funding of
terrorist or violent illegal groups or activities thereof.
3. Involvement in crime outside the Taiwan Area or being a
habitual criminal.
Article 18
Information on the identity, date of deportation and legal basis
for the deportation of a person of the Mainland Area shall be submitted by the
law-enforcement authorities to the Immigration Office under the Ministry of the
Interior’s National Police Agency for filing and recording.
Article 19
The necessary expenses for deportation as prescribed in Paragraph
1 of Article 20 of the Act shall include the necessary expenses during the
detention period before deportation.
Article 20
The persons serving in the government, educational institutions or
state enterprises as prescribed in Article 21 of the Act shall not include the
following:
1. Those persons who are approved by the competent central authorities to be researchers, associate researchers, assistant researchers, post-graduate research fellows, seminar lecturers, visiting professors, visiting associate professors, visiting assistant professors, visiting specialists, and visiting teachers, at academic research institutions, schools at levels above junior colleges, and schools of the theatre and the arts.
2. Those persons whose engagements with state-owned business
agencies (institutions) under the Ministry of Economic Affairs and the Ministry
of Transportation and Communications do not involve national security or
confidential hi-tech research.
The intelligence agencies (institutions) as referred to in
Paragraph 1 of Article 21 of the Act shall mean the agencies (institutions) as
prescribed in Paragraph 1 of Article 2 of the Organic Law of the National
Security Bureau; and the national defense agencies (institutions) referred to
therein shall mean the Ministry of National Defense, its subordinate agencies
(institutions) and military units.
Article 21
From July 1, 2002, Paragraph 2 of Article 24 of the Act may apply mutatis mutandis to investment income contributed or distributed by a company or enterprise in a third area, established by any juristic person, organization, or other institution of the Taiwan Area permitted before by the competent authorities June 30, 2002 pursuant to Article 35 of the Act to make investments in the Mainland Area through a company or enterprise it establishes in the third area, regardless of the year when such income is generated.
Where any juristic person, organization, or other institution of
the Taiwan Area permitted by the competent authorities after June 30, 2002
pursuant to Article 35 of the Act to make investments in the Mainland Area
through a company or enterprise it establishes in a third area, the provisions
in the preceding Paragraph applies to investment income contributed or
distributed by such company or enterprise in the third area since the date of
permission.
Provisions regarding the deduction of tax payable and calculation
thereof under Paragraph 2 of Article 24 of the Act are as follows:
1. Under the Income Tax Act, taxable investment income from a
company or enterprise in a third area refers to the investment income amount
distributed by said company or enterprise in a third area, and there is no need
to separately compute income from sources in the Mainland Area to consolidate
tax returns.
2. The amount of income tax paid in the Mainland Area and a third
area refers to:
(1) Investment income from Mainland Area sources of a company or
enterprise in a third area for which income tax on dividends has been paid in
the Mainland Area.
(2) Investment income from Mainland Area sources of a company or
enterprise in a third area for which corporate income tax has been paid in a
third area as computed according to the following formula:
Corporate income tax of the year paid by the company or enterprise
in a third area ×investment income of the year derived from the Mainland Area
÷total income of the company or enterprise in a third area for that year.
(3) Investment income of acompany or enterprise in a third area
for which income tax on dividends has been paid in the third area.
3. In regard to the income tax on dividends paid in the Mainland
Area as prescribed in Item 1 of the preceding Subparagraph and the corporate
income tax paid in a third area for investment income from the Mainland Area as
prescribed in Item 2 of said Subparagraph, after the certificates prescribed in
Paragraphs 4 and 5 are obtained, deductions within the prescribed limits may be
made regardless of the year when such tax is paid.
Any juristic person, organization, or other institution of the
Taiwan Area reporting deduction of paid income tax pursuant to the provisions of
the preceding Paragraph shall present the following documents in proof, in
addition to the certificate of tax payment prescribed in Subparagraph 5:
1. Financial statements or related documents sufficient to
substantiate the amount of investment income derived from the Mainland Area.
2. Relevant documents sufficient to substantiate the amount of
investment income derived from the Mainland Area as part of the income of a
company or enterprise in a third area for the year, including financial
statements containing all of such company’s income, cost and expense amounts, or
related documents, as audited by certified accountants of a third area.
3. Financial statements or related documents sufficient to
substantiate the amount of investment income distributed by a company or
enterprise in a third area.
Any juristic person, organization, or other institution of the
Taiwan Area deducting income tax paid in the Mainland Area and a third area
pursuant to Paragraphs 1 and 2 of Article 24 of the Act shall obtain
certificates of tax payment issued by the Mainland Area and by the third area.
Certificate of tax payment issued by the Mainland Area shall be verified by the
institution or private organization prescribed in Article 7 of the Act;
certificate of tax payment issued by a third area shall be notarized by R.O.C.
embassies, consulates or representative offices abroad or other institutions
authorized by the Ministry of Foreign Affairs.
Under paragraph 3, Article 24 of the Act, the increased taxable
amount computed in accordance with the applicable tax rates in the Taiwan Area,
after including the income derived from the sources in the Mainland Area, shall
be computed according to the following formulas:
1. In regard to corporate income tax:
(Income from sources in the Taiwan Area + income from sources in the Mainland Area as prescribed in Paragraph 1 of Article 24 of the Act + investment income from a company or enterprise in a third area as prescribed in Paragraph 2 of Article 24 of the Act ) ×tax rate － progressive difference = payable tax for income generated within the R.O.C.
(Income from sources in the Taiwan Area ×tax rate) － progressive
amount = payable tax for business income from sources in the Taiwan Area
Payable tax for income generated within the R.O.C. － payable tax
for business income from sources in the Taiwan Area = increased payable tax
after including income from sources in the Mainland Area and investment income
from a company or enterprise in a third area.
2. In regard to consolidated income tax:
[(Income from sources in the Taiwan Area + income from sources in
the Mainland Area) － tax-free income － tax withheld ] ×tax rate － progressive
amount = payable tax for consolidated income
(Income from sources in the Taiwan Area － tax-free income － tax
withheld) ×tax rate － progressive amount = payable tax for consolidated income
from sources in the Taiwan Area
Payable tax for consolidated income － payable tax for consolidated
income from sources in the Taiwan Area = increased payable tax after including
income from sources in the Mainland Area
Article 22
Any retired personnel from the military, government, state
enterprises or educational institutions applying for a lump-sum pension payout
pursuant to Paragraph 1 of Article 26 of the Act shall, three months before
moving to reside in the Mainland Area for the long term, submit the following
documents to their former employer (or the military unit) or the administrative
district office thereof:
1. Application in writing.
2. Verification paper for receiving (or additionally receiving)
monthly pension payments (from former employer or the military).
3. Household registration certificates, including all household
members of the applicant.
4. Document verifying permission for or verification of traveling
to the Mainland Area.
5. Letter of Intent regarding the decision to reside in the
Mainland Area for the long term.
6. For those having dependents in the Taiwan Area, a notarized
letter of consent from said dependents.
7. Related documents verifying the period of residency or stay in
the Mainland Area in excess of 183 days in total within three years before
applying for a lump-sum pension payout (from former employer or the military).
Where the verification documents prescribed in Subparagraph 4 in
the preceding Paragraph cannot be submitted in advance, the former employer (or
military unit) paying pensions to such retirees may, within one month after the
applicant leaves the Taiwan Area, issue a written request to the Bureau of
Immigration under the Ministry of the Interior’s National Police Administration
for verification, and then notify the approval-issuing institution of the
verification result.
The former employer (or the military unit) of such retirees or the
administrative office thereof, after processing the application prescribed in
Paragraph 1, shall review the cases in detail and forward the corresponding
monthly pension level of each applicant to the competent authorities for review
and approval within two months. In case of approval, the applicant shall, one
month before going to the Mainland Area, submit verifying documents for
entry/exit of the Taiwan Area to institutions that pay the pension concerned and
subsequently proceed with the payment procedures. Retirees from the military
services, upon approval for a lump-sum pension payout, shall at the same time
receive the certificate of payment of retirement benefits.
Article 23
In cases where an applicant fails to move to reside in the
Mainland Area for the long term within two months after receiving the lump-sum
pension payout per the preceding Article, the former employer (or the military
unit) of such retiree shall notify the paying institution to reclaim the paid
lump-sum amount.
Article 24
Any applicant falling under the preceding Article who fails to
repay the received amount shall not apply to reinstate the monthly pension
payments (from employer or the military) on any grounds.
Article 25
For any person additionally receiving monthly pension payment, who
applies under Paragraph 1 of Article 26 of the Act for a lump-sum pension
payout, calculation of the payment shall be based on the ratio of the additional
monthly pension payout.
Article 26
Long-term residency in the Mainland Area as referred to in the Act
shall mean those who reside or stay in the Mainland Area in excess of 183 days
in any one year; provided that in any of the following situations for which
evidence is submitted, the period concerned may be excluded from the calculation
of time:
1. Imprisonment or detention.
2. Pregnancy of seven months or greater, birth or miscarriage, and
the period following the occurrence of the event does not exceed two months.
3. Death in the Mainland Area of a blood relation within second
degree, stepparent, parent-in-law, spouse, son-in-law or daughter-in-law, and
the period following the occurrence of the event does not exceed two months.
4. Natural disaster or other unavoidable events, and the period
following the occurrence of the event does not exceed one month.
Article 27
The dependents as referred to in Paragraph 2 of Article 26 of the
Act shall mean dependents for whom support is required pursuant to Articles 1114
through 1118 of the Civil Code.
Where the dependent as referred to in the preceding Paragraph is a
person who has no legal capacity, the consent shall be exercised by a legal
representative or a guardian other than the applicant; where such dependant is a
person of limited legal capacity, the consent shall be first approved by a legal
representative or a guardian other than the applicant.
Article 28
The suspension of entitlement to retirement benefits (from
employer or the military) as referred to in Paragraph 3 of Article 26 of the Act
shall mean that the said entitlement is suspended from the time when a retiree
from the military, government, state enterprise or educational institution
obtains household registration in the Mainland Area or holds a passport issued
by the Mainland Area; any overpaid amount shall be reclaimed.
Article 29
People of the Mainland Area applying under Article 26-1 of the Act for the death payment of the civil servant or military personnel insurance, a lump-sum payment of the death compensation, the balance of military service retirement benefits or a lump-sum payment of the death benefit, shall first apply in writing, together with relevant documents, to the agency (institution) or educational institution where the deceased last served, to be forwarded after initial review to the competent authorities and if approved, said agency (institution) or educational institution shall notify the applicant, who shall then apply on the basis of the aforesaid notification for entry into the Taiwan Area to receive said payments accordingly. In regard to military personnel, the Ministry of National Defense shall be the review and notification agency.
The respective payments prescribed in Paragraph 1 for retirees from the government, state enterprise or educational institution shall be processed in accordance with the regulations for insurance, retirement and compensation effective at the time of the death of the retirees concerned. The total amount of the aforesaid death payments shall not exceed two million New Taiwan Dollars, pursuant to Paragraph 2 of Article 26-1 of the Act, excluding the total amount of the estate assets inherited under Article 67 of the Act.
Applicants for the respective payments prescribed in Paragraph 1
shall be restricted to natural persons in the Mainland Area.
In case the agency (institution) or educational institution where
the deceased last served and which is responsible for processing the matter has
ceased to exist or has been merged, the matter shall be handed over for
processing to the supervisory agency (institution) of the surviving or successor
agency (institution) or educational institution.
A certificate stating that the deceased left no surviving relative
or legal beneficiary in the Taiwan Area shall be issued by the agency
(institution) or educational institution where the deceased last served or by
the Ministry of National Defense on the basis of the complete household
registration in the Taiwan Area including all household members, and related
information such as government employee résumés or military registration data
for military personnel. Where investigation and verification of the foregoing
cannot be accomplished, the agency (institution) or educational institution
where the deceased last served or the Ministry of National Defense shall post a
notice of death in gazettes or newspapers, and a certificate may be issued after
six months have elapsed and no one has come forward to acknowledge the deceased.
Article 30
Any legal beneficiary in the Mainland Area applying for the death
payment of insurance under Paragraph 1 of Article 26-1 of the Act shall submit
the following documents:
1. Application for payment.
2. Certificate of Death of the deceased or other legal documents
verifying the death thereof.
3. Proof that the deceased left no legal beneficiary in the Taiwan
Area.
4. Document of identification (certificate of residency of the
Mainland Area or long-term residency registration thereof) and verification
document of the family ties, verified by an institution set up or designated by
the Executive Yuan or a private organization entrusted by the Executive Yuan,
concerning the legal beneficiary.
Article 31
Any surviving relative in the Mainland Area applying for a
lump-sum payment of death compensation under Paragraph 1 of Article 26-1 of the
Act shall submit the following documents:
1. List of facts relating to the claimed compensations or
application for lump-sum payment of death compensation.
2. Certificate of death of the deceased or other legal documents
verifying the death thereof; death resulting from performance of an official
duty shall require a certificate of death and related documents in proof
sufficient to prove the death during performance of an official duty, to be
separately submitted on behalf of the deceased.
3. Proof that the deceased left no surviving relatives in the
Taiwan Area.
4. Document supporting the employment record of the deceased,
verified by the agency (institution) or educational institution where the
deceased last served while alive.
5. Document of identification as a surviving relative in the
Mainland Area (certificate of residency of the Mainland Area or long-term
residency registration thereof) and verification document of the relative as a
surviving dependent, verified by an institution set up or designated by the
Executive Yuan or a private organization entrusted by the Executive Yuan.
Calculation of the lump-sum payment of death compensation in the
preceding Paragraph approved under the Civil Servant Death Compensation Act or
the Act for Death Compensation of School Faculty and Personnel shall be
processed in accordance with the criteria for lump-sum payment of death
compensation under the Civil Servant Retirement Act or the Act for Retirement of
School Faculty and Personnel.
Article 32
Any surviving relative in the Mainland Area applying for the
balance of military service retirement benefit or the lump-sum payment of the
death benefit pursuant to Paragraph 1 of Article 26-1 of the Act shall submit
the following documents:
1. Application for the balance of military service retirement
benefit or the lump-sum payment of the death benefit.
2. Certificate stating that the deceased had received (or
additionally received) monthly pension payment.
3. Certificate of death of the deceased or other legal documents
verifying the death thereof.
4. Proof that the deceased left no surviving relative or any
lawful executor of the will in the Taiwan Area.
5. Document of identification as a surviving relative in the
Mainland Area (certificate of residency of the Mainland Area or long-term
residency registration thereof) or verification document of the lawful executor
of the will, verified by an institution set up or designated by the Executive
Yuan or a private organization entrusted by the Executive Yuan.
6. The executor of the will shall submit the will of the deceased.
Article 33
Where there are several persons that may apply for the respective
payments under Article 26-1, an agreement shall be reached to have one person
from among them file the application on behalf of the others, and the entrusted
person shall submit a letter of entrustment together with the application.
In case the applicant cannot obtain a certificate of death of the
deceased or other legal document verifying the death thereof, the applicant may
request in writing that the agency (institution) or educational institution
where the deceased last served provide assistance in verifying the deceased’s
identity or issue a certifying document, except that the foregoing shall be
issued by the Ministry of National Defense for deceased military personnel.
Application for payment of the respective benefits reserved in
accordance with law under Paragraph 3 of Article 26-1 of the Act shall be
processed pursuant to the preceding four Articles. Where the application is not
for payment of a lump sum of the death compensation for the personnel of the
government, a state enterprise or an educational institution, a certificate of
death or other legal document verifying death may be exempted from being filed
with the application.
Article 34
The agency (institution) or educational institution where the
deceased last served, when processing the application for the payment of the
various benefits, shall investigate and ensure the accuracy of the entitlement
of each benefit payable to the surviving relative or legal beneficiary. The
competent (processing) authorities, after approving various payments, shall
notify the paying agency (institution) to verify the foregoing and issue a check
to be mailed to the agency (institution) or educational institution where the
deceased last served, and said payments shall be made only after a receipt has
been signed by the surviving relative or legal beneficiary and after the entry
permit to the Taiwan Area and identity documents (certificate of residency of
the Mainland Area or long-term residency registration thereof) of the surviving
relative or legal beneficiary have been verified.
Where the total amount of death benefits exceeds two million New
Taiwan Dollars, the agency (institution) or educational institution where the
deceased last served shall determine and pay the amount payable for each
category of benefits based on the ratio of the respective payments in proportion
to the total amount to be paid, and shall notify in writing the respective
paying institutions for recordation. The agency (institution) or educational
institution where the deceased last served shall return the receipts signed by
the surviving relative or legal beneficiary and any remaining unpaid balance of
the payments to the respective paying institutions. However, the Ministry of
National Defense shall take charge of such payments and related matters for
military personnel.
Where the surviving relative or legal beneficiary claims the
benefits by fraud or receives payments in excess of the entitled amount, the
surviving relative or legal beneficiary and other related persons shall bear the
legal responsibility arising therefrom.
Article 35
Where any surviving relative or legal beneficiary in the Mainland
Area applies for the payment of the various benefits for military personnel
under Paragraph 1 of Article 26-1 of the Act, calculation of such payments shall
be made according to the following criteria:
1. Death payments under insurance policies:
(1) For military personnel who died after June 1, 1950 and before
February 13, 1970, payments shall be made according to the amount approved for
the reserved savings account and interest accruals thereupon.
(2) For military personnel who died after February 14, 1970,
payment shall be made according to the criteria effective at that time. However,
where the payment of insurance is reserved in accordance with the law, payment
shall be made according to the criteria as of July 1, 1997.
2. Lump-sum payment of the Death Compensation:
(1) For military personnel who died after 1949 and before May 13,
1967 whose entitlement to death compensation has been reserved in accordance
with the law, the amount shall be calculated according to the payment criteria
as of May 14, 1967.
(2) For military personnel who died after May 14, 1967, the amount
of death compensation shall be calculated according to the payment criteria
effective at the time of death.
3. Balance of military service retirement benefit or lump-sum
payment of the death benefit: the amount shall be calculated according to the
payment criteria effective at the time of death.
Article 36
The special situations as referred to in Paragraph 4 of Article
26-1 of the Act shall mean any of the following situations as verified by the
competent authorities:
1. Difficulty in movement due to injury or illness and thus
inability to travel to the Taiwan Area. This situation must be verified in
writing by a medical institution in the Mainland Area.
2. The amount under application for death payment of insurance,
lump-sum payment of death compensation, balance of military service retirement
benefit or lump-sum payment of death benefit that is under one hundred thousand
New Taiwan Dollars.
3. Other special situations recognized by the competent
authorities.
Article 37
Pursuant to Paragraph 4 of Article 26-1 of the Act, where an
applicant is, as approved by the competent authorities, exempt from entry into
the Taiwan Area to apply for the payments prescribed under public law, payment
may be made by one of the following means:
1. Payment may be accepted on behalf of the surviving relative or
legal beneficiary in the Mainland Area by a relative in the Taiwan Area where
such relative has been appointed as agent, as evidenced by a power of attorney,
or by an institution prescribed in Paragraph 1 of Article 4 of the Act or an
entrusted private organization prescribed in Paragraph 2 of said Article.
2. Payment may be remitted in accordance with the rules prescribed
for financial institutions in the Taiwan Area to process remittances to the
Mainland Area where the death payment of insurance, lump-sum payment of death
compensation, balance of military service retirement benefit or lump-sum payment
of death benefit in question does not exceed one hundred thousand New Taiwan
Dollars.
3. Other appropriate means recognized by the competent
authorities.
The competent authorities, before issuing approval for the various
payments under the public law in accordance with the preceding provisions, shall
request the surviving relative or legal beneficiary in the Mainland Area to
submit an affidavit, and shall examine and verify related documents, such as the
receipt signed in advance by the surviving relative or legal beneficiary.
Article 38
Documents prepared in the Mainland Area, such as a power of
attorney, certificates of death, documents for verification of death, wills,
written verification issued by a medical institution, affidavits, receipts and
other related documents, shall be verified by an institution set up or
designated by the Executive Yuan, or by a private organization entrusted by the
Executive Yuan.
Article 39
The application form and processing procedures regarding the
various payments under Article 26-1 of the Act shall be separately prescribed by
the Ministry of Civil Service, Ministry of Education, Ministry of National
Defense and other competent authorities.
Article 40
Vessels of the Republic of China as referred to in Articles 28 and
28-1 of the Act shall mean the vessels listed under Article 2 of the Law of
Ships; aircraft of the Republic of China referred to in said Articles of the Act
shall mean the aircraft registered in the Republic of China in accordance with
civil aviation laws.
Mainland vessels and civil aircraft referred to in Paragraph 1 of
Article 29 of the Act shall mean the vessels and civil aircraft registered in
the Mainland Area, excluding military vessels and aircraft; the Taipei Flight
Information Region shall mean the airspace prescribed by the International Civil
Aviation Organization for which the Taiwan Area is responsible for providing
flight information services and performing navigation aid services.
Foreign vessels and civil aircraft referred to in Paragraph 1 of
Article 30 of the Act shall mean the vessels and aircraft registered at a place
other than the Taiwan Area or the Mainland Area; regularly scheduled sea or air
routes shall mean regularly-operated routes for transportation of passengers and
cargo among certain seaports or airports.
Other means of transportation as referred to in Paragraph 1 of
Article 28, Article 28-1, Paragraph 1 of Article 29 and Paragraph 1 of Article
30 of the Act shall mean any tools that can be used for purposes of
transportation by sea or air.
Article 41
Any Mainland civil aircraft entering the controlled airspace of
the Taipei Flight Information Region without permission shall be dealt with by
the institution charged with air defense tasks according to the following rules:
1. Where the aircraft enters the controlled airspace and is thirty
sea miles from the coastlines of Taiwan or Penghu, such aircraft, after being
intercepted and identified, shall be turned away or guided to land.
2. Where the aircraft enters the controlled airspace and is
between twelve and thirty sea miles from the coastlines of Taiwan or Penghu,
such aircraft, after being intercepted and identified, shall be warned by gun
shots, forced to leave or guided to land, and shall be subject to intensive
surveillance and defensive measures.
3. Where the aircraft enters the controlled airspace and is within
twelve sea miles from the coastlines of Taiwan or Penghu, such aircraft, after
being intercepted and identified, shall be warned by gun shots, forced to leave,
forced to land or guided to land.
4. Where the aircraft enters the controlled airspace of the offshore islands, such as Kinmen, Matsu, Dongyin, Wuchiou, or others, such aircraft shall be identified and kept under intensive surveillance and defensive measures, and, when necessary, cautioned with warning, forced to leave or forced to land.
Article 42
Any Mainland vessel entering the restricted or prohibited waters
of the Taiwan Area without permission shall be dealt with by the competent
authorities according to the following rules:
1. Any such vessel entering the restricted waters shall be turned
away; any vessel that looks suspicious shall be forced to dock and be inspected.
Any vessel that ignores the turn-away signal or is involved in contraband shall
be detained together with the possessions and personnel onboard.
2. Any such vessel entering the prohibited waters shall be forced
to leave; any vessel that looks suspicious shall be forced to dock and be
inspected. Any vessel that fails to heed the leave signal, is involved in
contraband or engages in illegal fishing, shall be detained together with the
possessions and personnel onboard.
3. Any such vessel entering the restricted or prohibited waters to
engage in fishing or other illegal acts may be detained together with the
possessions and personnel onboard.
4. Warning shots may be fired to caution any Mainland vessel
referred to in the preceding three Subparagraphs that refuses to dock or resists
detainment; any vessel that fails to heed the warning may encounter gun shots
fired directly at the vessel body to force such vessel to dock; any hostile
action may cause the vessel concerned to be fired upon and destroyed.
Article 43
Any vessel seized under the provisions of the preceding Article
shall be confiscated by the competent authorities upon the occurrence of any of
the following:
1. Acts of piracy against vessels of the Taiwan Area.
2. Involvement in contraband or illegal fishing concerning the
Taiwan Area.
3. Acts of transporting people to illegally enter into or depart
from the Taiwan Area.
4. Hostile acts towards vessels that are on duty to carry out
inspections.
Any vessel detained on the grounds of involvement in fishing or
other illegal acts, or is verified by the competent authorities as having a
record of being seized more than twice, may be confiscated.
Any detained vessel that neither falls under the circumstances as
prescribed in the preceding two Paragraphs nor has been involved in any
violation of law may be returned.
Article 44
The competent authorities as referred to in Paragraph 1 of Article
32 of the Act shall mean the agencies that actually perform duties regarding
security, anti-smuggling and defense in the waters of the R.O.C.
The competent authorities as referred to in Paragraph 2 of Article
32 of the Act shall mean the coastal patrol and defense agencies and other
anti-smuggling forces.
Article 45
Any item seized by the competent authorities pursuant to Article
42 above that is classified as a banned item, contraband, a fishing tool for
illegal fishing or fish caught from illegal fishing shall be confiscated; any
seized fishing tool for fishing or fish caught from fishing or other illegal
acts may be confiscated; other seized items not involved in any violation of the
law may be returned. However, where the person that possesses the aforesaid item
is processed by judicial agency on suspicions of criminal activity, related
items of evidence shall be processed as well.
Article 46
The competent authorities responsible for providing permission for
matters concerning individuals as referred to in Articles 33, 33-1 and 72 of the
Act shall be ascertained in light of the nature of the matters to be permitted;
the competent authorities for providing approval for matters concerning juristic
persons, organizations or other institutions shall be those agencies having
authority over the establishment of such juristic persons, organizations or
other institutions.
Where the proper competent authorities cannot be ascertained in
accordance with the preceding rules, they shall be ascertained by the Mainland
Affairs Council under the Executive Yuan.
Article 47
Educational institutions of the Mainland Area referred to in
Article 23 of the Act and schools of the Mainland Area referred to in Paragraph
1 of Article 33-3 of the Act do not include schools established by Taiwanese
businesspeople after filing with the Ministry of Education for records under
Article 22-1 of the Act.
Article 33-3 of the Act concerning schools at all levels in the
Taiwan Area shall apply mutatis mutandis to any alliance or any collaboration
agreed in writing among any schools in the Mainland Area established by
Taiwanese businesspeople and any schools in the Mainland Area.
Article 48
Goods originating from the Mainland Area, as referred to in the
Act, shall be determined by applying, mutatis mutandis, the provisions of the
Criteria for Determining the Origin of Imported Goods.
Article 49
The engagement in investment or technology cooperation under
Paragraph 1 of Article 35 of the Act, and referred to in Paragraph 5 of said
Article, shall mean any such act that is continuing while the amendment and
implementation of the Act remain in effect.
Article 50
The financial, insurance, securities or futures institutions in
the Taiwan Area as referred to in Article 36 of the Act shall mean any
financial, insurance, securities or futures institution of the Taiwan Area
established or supervised under the Banking Law, the Insurance Law, the
Securities and Exchange Law, the Futures Trading Law, or other related laws, or
any branch of foreign financial, insurance, securities or futures institution
permitted to have business operations in the Taiwan Area under the Banking Law,
the Insurance Law, the Securities and Exchange Law, the Futures Trading Law, or
other related laws; the branch in any country or area outside the Taiwan Area as
referred to in the said Article shall mean any branch of any financial,
insurance, securities or futures institution of the R.O.C. established in any
country or area outside the Taiwan Area, including branch, representative
office, branch office and any subsidiary in the Mainland Area in which the
parent company has a stake exceeding 50%.
Article 51
Funds from the Mainland Area as referred to in Article 36-1 of the
Act shall include the following:
1. Inbound funds remitted, brought or delivered to the Taiwan Area
from the Mainland Area.
2. Outbound funds remitted, brought or delivered to the Mainland
Area from the Taiwan Area.
3. Funds flowing into or out of the Taiwan Area and not included
in the preceding two Subparagraphs that, according to data on the flow of such
funds, appear to be the funds of any individual, juristic person, organization
or other institutions of the Mainland Area.
Article 52
The coins and notes as referred to in Article 38 of the Act shall
mean the coins, notes and securities issued in the Mainland Area.
Article 53
The declaration prescribed in the proviso of Paragraph 1 of
Article 38 of the Act shall be made in writing to Customs.
Article 54
The Chinese historic relics as referred to in Paragraph 1 of
Article 39 of the Act shall mean the historic relics as prescribed in the
Cultural Heritage Preservation Act.
Article 55
The related laws and regulations as referred to in Article 40 of
the Act shall mean the Commodity Inspection Act, the Infectious Animal Disease
Prevention And Control Act, the Wildlife Conservation Act, the Pharmaceutical
Affairs Law, the Customs Law, the Customs Prevention of Smuggling Statute, any
other related laws and regulations.
Article 56
The laws of the Taiwan Area as referred to in Chapter III of the
Act shall mean the laws of the R.O.C.
Article 57
The place of the household registration as referred to in Article
42 of the Act shall mean the place of the household registration of the party
concerned; the area of the household registration as referred to in Articles 55
through 57 and Article 59 of the Act shall mean the Taiwan Area or the Mainland
Area, depending on the place of the household registration.
Article 58
The father or mother as referred to in Article 57 of the Act shall
not include stepfather or stepmother.
Article 59
A person of the Mainland Area who inherits the estate of a person
of the Taiwan Area according to Article 66 of the Act shall claim the
inheritance within three years from the date of the commencement of succession
by submitting the following documents to the court of the place where the
deceased was domiciled:
1. A written application.
2. A transcript of household registration removing the deceased
upon death and an inheritance diagram.
3. Verification of status as an entitled heir.
The written application provided for in Subparagraph 1 of the
preceding Paragraph shall specify the following items and be signed by the
applicant:
1. Name, gender, age, nationality, job, and domicile of the
applicant; name and domicile of the service agent in the Taiwan Area for service
of government documents, if any.
2. Intent to accept the inheritance and the purpose and facts
thereof.
3. Evidence for verification or explanation.
4. Attached documents and the number of such documents.
5. District court.
6. Year, month and day.
The identification document under Subparagraph 3 of Paragraph 1
shall be verified by an institution set up or designated by the Executive Yuan
or a private organization entrusted by the Executive Yuan. In case of several
heirs in the same order of inheritance, each person shall additionally submit
complete information relating to each person’s family ties.
In case of approval of the application for inheritance pursuant to
Paragraph 1, the court shall immediately notify the applicant, other heirs and
the administrator; provided that such notification shall be exempt where it is
not feasible.
Article 60
A person of the Mainland Area who inherits the estate of a person
of the Taiwan Area under Article 66 of the Act shall file for inheritance tax in
accordance with the Estate and Gift Taxes Law; any person that is exempt from
filing a tax return within the prescribed time period under Article 23 of the
Estate and Gift Taxes Law shall, within two months from the date of the
application of succession submitted to the court at the place of the deceased’s
domicile, apply for an extension of the filing deadline, applying mutatis
mutandis Article 26 of the Estate and Gift Taxes Law, provided that in case of
inheritance involving other taxpayers outside the Mainland Area, the tax return
shall still be filed in accordance with the Estate and Gift Taxes Law by
taxpayers outside the Mainland Area.
The filing of a tax return is exempt in cases where inheritance
taxes for the estate in question have been filed by taxpayers outside the
Mainland Area or checked and approved by the tax authorities.
Article 61
For a person of the Mainland Area who inherits the estate of a
person of the Taiwan Area under Article 66 of the Act, Article 17 of the Estate
and Gift Taxes Law regarding the deduction of tax payable shall apply mutatis
mutandis to the filings of inheritance taxes.
Any taxpayer applying for the additional itemization of tax
deductions for heirs in the Mainland Area and the refund of excess tax payment
shall proceed with the matter in accordance with Article 28 of the Law Governing
the Levy of Tax.
Article 62
A person of the Mainland Area who inherits the estate deposited in
a special custodian account as prescribed in Paragraph 2 of Article 67 of the
Act shall, in addition to the statement of inheritance submitted to the court in
accordance with Article 59 of the Act, notify the institution where the deceased
last served while opening the special custodian account, or notify the
administrator.
Article 63
Calculations based on the criteria prescribed in Paragraph 4 of
Article 67 of the Act for converting the right of inheritance to a dollar amount
shall be made in accordance with Article 10 of the Estate and Gift Taxes Law and
Articles 31 through 33 of the Enforcement Rules thereof. In case of sale of any
property of the deceased, the calculation shall be made using the actual sale
price.
Article 64
Events relating to the estate of an active serviceman or veteran
as referred to in Paragraph 2 of Article 68 of the Act shall mean, where such
events are already being administered by the competent authorities prior to the
coming into force of this Act, those events where disposition is made by the
Combined Logistics Command under the Ministry of National Defense, and the
Veterans Affairs Commission under the Executive Yuan, in accordance with the
Regulations on Management of Estates of Veterans Without Heirs and the
Regulations on the Processing of Death of Veterans and Remaining Belongings.
Article 65
Where a person of the Mainland Area dies and leaves behind estate
assets in the Taiwan Area, the taxpayer concerned shall file the tax return, in
accordance with the Estate and Gift Taxes Law, to the Taipei National Tax
Administration, Ministry of Finance. The foregoing also applies to gifts, from a
person of the Mainland Area, of such person’s assets in the Taiwan Area.
In case of the filings of inheritance taxes prescribed in the
preceding Paragraph, the deduction of tax payable shall be calculated pursuant
to the provisions of Subparagraphs 8 through 11 of Paragraph 1 of Article 17 of
the Estate and Gift Taxes Law, provided the foregoing covers only what occurs in
the Taiwan Area.
Article 66
Where all the heirs are People of the Mainland Area and where one
or several of the heirs apply for and acquire the inheritance of property rights
that are required to be registered, such heirs shall not apply for the
registration thereof until other heirs have waived the right of inheritance or
have been deemed to waive the right of inheritance.
Article 67
An individual or juristic person of the Mainland Area referred to
in Paragraph 1 of Article 72 of the Act shall not include Mainland Area
shareholders of a Taiwan company as defined in the Statute on the Exercise of
Share Rights by Mainland Area Shareholders of Companies in Taiwan.
Article 68
In regard to an application to the court for the recognition of a
civil judgment or arbitral award under Article 74 of the Act, verification by an
institution set up or designated by the Executive Yuan or a private organization
entrusted by the Executive Yuan shall be required.
Article 69
In regard to a person of the Mainland Area who commits treason,
but who is permitted to enter into the Taiwan Area, pursuant to Article 77 of
the Act, by disclosure of the foregoing or as a special case exempt from such
disclosure, the agency that grants the entry permit of such persons shall
forward in a timely fashion the disclosure report or the report relating to the
special case exempt from disclosure to the competent public prosecutors’ offices
for high courts or branch courts thereof to record.
Matters for which disclosure may be exempted in special cases as
prescribed in the preceding Paragraph shall be determined by the Mainland
Affairs Council, Executive Yuan.
Article 70
The loss or termination of entitlement to retirement benefits and
any payment related thereto pursuant to Article 90-1 of the Act shall commence
upon violation of the provisions concerned; any overpaid amount shall be
reclaimed.
Article 71
The competent authorities prescribed in Article 94 of the Act
shall mean, as used in Article 87 of the Act, the agency processing applications
for permits or the agency discovering the offenses under this Act.
Article 72
To safeguard border security and national interests, a reason need
not be provided for the refusal of issuance, revocation or annulment of entry
permit for a person of the Mainland Area.
Article 73
The Enforcement Rules shall take effect from the date of promulgation.