Article 2
The term “Mainland Area” as used in the Act shall refer to the territory of the Republic China other than the Taiwan Area, but not including Hong Kong and Macau. The term “People of the Mainland Area” shall have the meaning as provided in the Act Governing Relations between the People of the Taiwan Area and the Mainland Area.
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Article 11
The term “Certify” as used in Article 9 of the Act shall include document certification matters stipulated in the Document Legalization Act for the Ministry of Foreign Affairs and Overseas Missions.
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Article 12
The Document Legalization Act for the Ministry of Foreign Affairs and Overseas Missions shall apply mutatis mutandis to the handling of certification by institutions or non-governmental organizations prescribed in Article 9 of the Act.
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Article 20
The danger of threating national interest, public safety, or public order or engaging in terrorist activities referred to in Subparagraph 3 of Paragraph 3 of Article 14 of the Act shall mean one of the following situations:
1. Failure to disclose previous participation in, or funding of, any group who practices offenses against internal or external security of the state or any activity thereof.
2. Failure to disclose previous participation in, or funding of, any terrorist or violent illegal group or any activity thereof.
3. Sufficient facts exist to recognize the suspicion of involvement in a major crime or the possession of a criminal habit.
4. Engagement of acts endangering public safety or public order against which an action has been taken by relevant authorities.
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Article 22
In the event that a resident of the Hong Kong or Macau deseases before deportation, death certificate and other documentation shall be issued by the designated institution pursuant to the regulations, and the same shall be delivered to the aircraft (vessel) or other people at the time of deportation together with the remain or ash of the deceased to carry back.
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Article 24
A local employees of an organization’s office in Hong Kong or Macau who has worked for the office for a certain period of time, as determined by the competent authority pursuant to Article 17 of the Act, may apply for permanent residence in Taiwan. Such application shall be submitted by the employing organization to the National Immigration Agency of the Ministry of the Interior, for issuance of permanent residence certificate for the Taiwan Area.
The forgoing shall apply to such person’s parents, spouse, minor children and parents-in-law whose applications are also submitted together.
Persons described in the preceding two paragraphs shall make household registration immediately pursuant to the relevant regulations after entry.
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Article 26
The Ministry of Culture may authorize civil organizations of Hong Kong or Macau to identify and certify the publications, motion pictures, video programs, radio and TV programs of Hong Kong or Macau referred to in Article 23 of the Act.
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Article 27
The vessels of the Republic of China as referred to in Article 24 of the Act shall mean the vessels specified in Paragraph 1 of Article 5 of the Law of the Ships; the vessels of Hong Kong or Macau shall mean the vessels registered in and having true contact therewith, but shall not include military or official vessels.
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Article 29
The additional amount of tax due as a result of applying the appropriate tax rates to the total combined taxable income from Hong Kong or Macau and foreign countries referred to in Paragraph 3 of Article 28 of the Act, shall be computed according to the following formula:
(Income in the Taiwan Area + Income in the Mainland Area + Income in Hong Kong or Macau + Income in foreign sources) × tax rate ＝ 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 ＝ 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.
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Article 31
The Financial Supervisory Commission’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 upon the restriction against participating in businesses or activities that are inconsistent with the government’s Mainland policies.
The Financial Supervisory Commission may cancel or revoke such permission when the condition for the permission of establishment of branches or subsidiary described in the preceding paragraph is violated.
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Article 37
This Enforcement Rules shall be implemented from the date of implementation of the Act. In the event described in the proviso of Paragraph 1 of Article 62 of the Act, this Enforcement Rules shall be implemented from the dates of implementation of part or all of the provisions of the Act, as the case may be.
The amendments to this Enforcement Rules shall be implemented from the date of promulgation.
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