Enforcement Rules of the Act Governing Relations with Hong Kong and Macau
Full text of 37 articles enacted and promulgated per the Order of the Executive Yuan Ref. No. (86)-Tai-Chiao-Tze-26399 dated June 27, 1997;
Amendment of Article 37 and deletion of Article 8 promulgated per
the Order of the Executive Yuan dated October 25, 2000 and implemented since the
date of promulgation.
Article 1
These Enforcement Rules are enacted in accordance with Article 61
of the Act Governing Relations with Hong Kong and Macau (hereinafter, the
"Act").
Article 2
The term “Mainland Area” as used in the Act refers to the
territory of the Republic China other than the Taiwan Area, excluding Hong Kong
and Macau. The term of “People of the Mainland Area” refers to people who have
maintained a registered domicile in the Mainland Area or People of the Taiwan
Area who entered into and resided consecutively in the Mainland Area for over
four years.
Article 3
The term “Hong Kong passport” as used Paragraph 1 of Article 4 of
the Act refers to a travel document with passport function issued by the Hong
Kong Government or other authorized organizations, for Hong Kong Residents’ use
for international travel.
Article 4
The term “Macau passport” as used in Paragraph 2 of Article 4 of
the Act refers to a travel document with passport function issued by the Macau
Government or other authorized organizations, for Macau Residents’ use for
international travel.
Article 5
When the Residents of Hong Kong apply for entry into the Taiwan
Area, or claim their status as Hong Kong Residents in the Taiwan Area, relevant
authorities may request such Hong Kong Residents to explain the fact of their
not holding British (Overseas) passports or travel documents other than the Hong
Kong passport, or to provide evidence thereof.
Article 6
When the Residents of Macau apply for entry into the Taiwan Area,
or claim their status as Macau Residents in the Taiwan Area, relevant
authorities may request such Macau Residents to explain the fact of not holding
Portuguese passports or travel document other than the Macau passport, or to
provide evidence thereof.
Portuguese passport referred to in the preceding paragraph means
only those obtained in Macau prior to the end of Portuguese rule.
Article 7
The term “those who obtained the status of overseas Chinese” as
used in Paragraph 3 of Article 4 of the Act refers to persons who obtained
overseas Chinese identification certificate issued by the Overseas Chinese
Affairs Commission.
The Residents of Hong Kong or Macau who claim to have obtained the
status of overseas Chinese referred to in the preceding paragraph shall provide
the overseas Chinese identification certificate referred to in the preceding
paragraph, and the relevant authorities may confirm with the Overseas Chinese
Affairs Commission if necessary.
Article 8
(Deleted)
Article 9
When institutions established or designated in accordance with
Paragraph 1 of Article 6 of the Act, or authorized non-governmental
organizations commissioned in Hong Kong or Macau under the same provisions of
the Act, handle matters regarding exchanges between the Taiwan Area and Hong
Kong or Macau, the Competent Authority shall consult with the Ministry of
Foreign Affairs for matters involving foreign citizens or governments.
Article 10
The term “personnel” as used in Paragraph 2 of Article 8 of the
Act refers to personnel dispatched by such establishments.
Article 11
The term “certify” as used in Article 9 of the Act includes
document certification matters stipulated in Regulations Governing Certification
of Documents by Overseas Embassies and Missions of ROC.
Article 12
The Regulations Governing Certification of Documents by Overseas
Embassies and Missions of ROC shall apply mutatis mutandis to the handling of
certification by the institutions or non-governmental organizations provided in
Article 9 of the Act.
Article 13
“General exit rules” referred to in Article 10 of the Act shall
mean relevant laws and regulations governing entry into countries or areas other
than the Mainland Area by the People of the Taiwan Area.
Article 14
The Ministry of the Interior shall, when determining the annual
quotas in accordance with Paragraph 2 of Article 12 of the Act, evaluate the
state of Hong Kong or Macau Residents’ temporary or permanent residence in the
Taiwan Area, discuss with the Competent Authority for consideration of policies
regarding Hong Kong and Macau, and then submit the proposed annual quotas to the
Executive Yuan for approval and subsequent public notices.
Article 15
The Residents of Hong Kong or Macau who obtained permission of residence in the Taiwan Area before the implementation date of this Act, except for those entering into Taiwan for study, may be treated as Hong Kong or Macau Residents described in Paragraph 3 of Article 4 of the Act and be allowed to accept employment to work in the Taiwan Area.
Article 16
The Residents of Hong Kong or Macau who already worked in the Taiwan Area before the implementation date of this Act shall not require work permits; Hong Kong or Macau Residents who are required to obtain work permits in accordance with Article 13 of the Act shall apply for permits within 6 months from the implementation date of the Act, and shall be deemed not permitted if failing to do so.
Relevant authorities may consult with the Competent Authority for
its opinions with respect to the process of permit application referred to in
the preceding Paragraph if necessary.
Article 17
“Law enforcement authorities referred to in Paragraph 1 of Article
14 of the Act shall mean agencies with authority to detect or investigate crimes
according to laws and regulations, or agencies authorized to detect or
investigate crimes or handle deportation according to laws and regulations, with
respect to specific matters.
Article 18
“Entering into the Taiwan Area without permission” as provided in
Subparagraph 1 of Paragraph 1 of Article 14 of the Act refers to circumstances
including entry with fake or forged passports, travel documents or other similar
certifying documents, or by making untrue statements, concealing important facts
or using other illegal methods for entry.
Article 19
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 14 of the Act shall refer to those whose involvement in criminal cases
are verified by law-enforcement authorities by the following criteria:
1. Written complaint, self-confession or written expert testimony.
2. Photograph, audio or video recording.
3. Transcript or investigation reports 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 or evidence.
Article 20
The case where there exists sufficient evidence to establish that
there is a threat to national security or social stability as prescribed in
Subparagraph 5 of Paragraph 1 of Article 14 of the Act shall refer to any of the
following situation:
1. Failure to disclose previous participation in or funding of rebellious groups 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 therefore.
3. Involvement in crime outside the Taiwan Area or being a
habitual criminal.
Article 21
Information on the identity, date of deportation and legal basis
for the deportation of any of the Residents of Hong Kong or Macau shall be
submitted by the law-enforcement authorities to the Immigration Office, National
Police Agency, Ministry of the Interior for filing and recordation.
Article 22
Before deporting any of the Residents of Hong Kong or Macau in
accordance with Article 14 of the Act, in case of any of the following
conditions, any of the Residents of Hong Kong or Macau shall be deported only
after the cause of such conditions ceases 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 any of the Residents of the Hong Kong or Macau
who dies before deportation, the documents such as death certificate and so
forth issued by the designated institution pursuant to regulation, together with
the remains or ashes of the deceased, shall be handed over upon deportation to
people boarding the same aircraft (vessel) or to other persons, to be returned
to Hong Kong or Macau.
Article 23
“Serve in the military” referred to in Article 16 of the Act shall
mean service in the military according to the Act Governing the Commission of
Armed Forces Military Officers and Sergeants and the Act Governing the
Assignment of Armed Forces Military Officers and Sergeants, excluding
obligational service in the military.
Article 24
Local employees of organizations in Hong Kong or Macau who have worked for these organizations over a specified period of time, being identified by the Competent Authority in accordance with Article 17 of the Act, may apply for permanent residence in Taiwan. Such application shall be submitted by the employing organizations to the Immigration Office of the National Police Agency, Ministry of the Interior for its issuance of permanent residence certificate for the Taiwan Area.
The forgoing shall apply to the parents, spouses, underage children of the persons referred to in the preceding paragraph and their spouses’ parents who are included in the application.
Persons as described in the preceding two paragraphs shall proceed
with registration of domicile in accordance with relevant regulations after
entry into Taiwan.
Article 25
Unless governed by other laws or regulations, the Competent
Authority shall report circumstances described in Article 18 of the Act to the
Executive Yuan for its special handling.
Article 26
The Government Information Office of the Executive Yuan may
authorize civil organizations of Hong Kong or Macau to identify publications,
motion pictures, video programs, radio and TV programs of Hong Kong or Macau
referred to in Article 23 of the Act and to issue certifications.
Article 27
Vessels of the Republic of China as referred to in Article 24 of
the Act shall mean the vessels listed under Article 2 of the Law of ships;
vessels of Hong Kong or Macau shall mean vessels registered in and having actual
contact with Hong Kong or Macau, but excluding military or offical vessels.
Article 28
The Taipei Flight Information Region referred to in Paragraph 2
Article 26 of the Act 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.
Article 29
Under Paragraph 3, Article 28 of the Act. the increased taxable
amount computed in accordance with the applicable tax rates, after including the
income derived from the sources in Hong Kong or Macau and foreign countries,
shall be computed to the following:
(Income in the Taiwan Area + Income in the Mainland Area + Income in Hong Kong or Macau + Income in foreign sources) × tax rate － progressive difference ＝ payable tax for the total amount of income of a profit-seeking enterprise.
(Income in the Taiwan Area + Income in the Mainland Area) × tax
rate － progressive difference ＝ payable tax for the amount of income from the
Taiwan Area and the Mainland Area of a profit-seeking enterprise.
Payable tax for the total amount of income of a profit-seeking
enterprise － payable tax for the amount of income from the Taiwan Area and the
Mainland Area of a profit-seeking enterprise ＝ increased payable tax from Hong
Kong, Macau, and foreign sources.
Article 30
The financial, insurance institutions in the Taiwan Area as
referred to in Article 32 of the Act shall mean any financial, insurance,
securities, and futures institutions 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 and regulations.
Article 31
The Ministry of Finance’s permission for financial and insurance
institutions in the Taiwan Area to establish branch institutions or subsidiaries
in Hong Kong or Macau shall be conditioned with the restriction against
participating in businesses or activities that are inconsistent with the
Government’s policies toward the Mainland.
The Ministry of Finance may revoke its permission when the
condition for the permission of establishment, as described in the preceding
paragraph, is violated.
Article 32
The term “currency and negotiable instruments ” as used in Article
33 of the Act refers to currency, notes, or securities issued by Hong Kong or
Macau.
Article 33
The declaration stipulated in the proviso of Paragraph 2Article 33
of the Act shall be made to the customs in writing, and the currency and
negotiable instruments declared shall be sealed by the passengers and be kept at
the customs. The passengers are allowed to bring the said currency and
negotiable instruments with them when they depart.
Article 34
Fund from Hong Kong or Macau as referred to in Article 34 of the Act shall mean:
1. Inbound funds remitted, brought or delivered to the Taiwan Area from Hong Kong or Macau.
2. Outbound funds remitted, brought or delivered to Hong Kong or Macau from the Taiwan Area.
3. Fund 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 residents, juristic person, organization or
other institutions of Hong Kong or Macau.
Article 35
“Jurisdiction” referred to in Paragraph 1 of Article 42 of the Act
shall mean the jurisdiction over lawsuits requesting permission to enforce
judgments, as stipulated in Article 4-1 of the Compulsory Enforcement Act.
Article 36
In regard to any of the residents of Hong Kong or Macau who
commits treasons, but who is permitted to enter into the Taiwan Area, pursuant
to Article 45 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 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 for record in a timely fashion.
Matters for which disclosure may be exempted in special cases as
prescribed in the preceding Paragraph shall be determined by the Competent
Authority.
Article 37
This Enforcement Rules shall be implemented from the
implementation date of the Act. Under the circumstances described in the proviso
of Article 62 of the Act, this Enforcement Rules shall be respectively
implemented from the dates of implementation of part or all of the provisions of
the Act accordingly.
The amendments to this Enforcement Rules shall take effect from the date of promulgation.