( No.09300061751 on 2004 . 3 . 31 Amended)

Article 1 | Article 2 | Article 3 | Article 4 | Article 5 | Article 6 | Article 7 | Article 8 |
Article 9 | Article 10 | Article 11 | Article 12 | Article 13 | Article 14 | Article 15 |
Article 16 | Article 17 | Article 18 | Article 19 | Article 20 | Article 21 | Article 22 |
Article 23 | Article 24 | Article 25 | Article 26 | Article 27 | Article 28 | Article 29 |
Article 30 | Article 31 |

Article 1

This Act is enacted to normalize and manage political donations, promote the political participation of the citizens, ensure the fairness and justness of political activities, and strengthen the development of democracy.

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Article 2

The terms used in this Act are defined as follows:

1. Political donation: refers to the moveables or immoveables, payment of unequivalent quid pro quo, exemption of debts or other economic benefits provided to the individuals or associations engaged in campaign or other politics-related activities. However, it does not include political party membership dues, association membership dues or volunteer services.
2. Political party: refers to an association registered and established in accordance with the provision of Article 45 of the Civil Associations Act.
3. Political association: refers to a political association established with the permission of the competent authority in accordance with the provisions of the Civil Associations Act.
4. Civil association: refers to an occupational association, social association or political association established with the permission of the competent authority in accordance with the provisions of the Civil Associations Act.
5. Persons planning to participate in campaign: refers to the persons who have already been registered according to law or intend to campaign for civil servants.

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Article 3

The competent authority called in this Act refers to the Ministry of the Interior.

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Article 4

The authority hearing the declaration of political donations is the Ombudsman Yuan.

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Article 5

The individuals or associations that may accept political donations are limited to the political parties, political associations and the persons planning to participate in campaign.

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Article 6

Anyone may not act as broker in or encumber the contribution of political donations by utilizing the official power, employment relationship or other factor regarding bread and cheese.

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Article 7

Political parties, political associations and persons planning to participate in campaign may not accept political donations from the following objects:

1. 1. Public enterprises or the civil enterprises in which the government holds not less than 20% of the capital.
2. Manufacturers that have signed government procurement contract of a large amount or an investment contract of important public construction and are performing the contract.
3. Profit-seeking businesses in accumulative deficit that have not been made up in accordance with relevant provisions.
4. Incorporated foundations.
5. Religious associations.
6. Other political parties or other persons planning to participate in the campaign for the same kind of election. However, this shall not apply to the donations contributed by the parties jointly recommending candidates according to law to the candidates of the same group recommended by them.
7. Persons not having the right of suffrage.
8. Foreign citizens, juridical persons, associations or other institutions; or the juridical persons, associations or other institutions mainly composed of the members of foreign people, juridical persons, associations or other institutions.
9. Citizens, juridical persons, associations or other institutions in the People’s Republic of China, or the juridical persons, associations or other institutions mainly composed of the members of the citizens, juridical persons, associations or other institutions of the PRC.
10. Residents, juridical persons, associations or other institutions in Hong Kong and Macao, or the juridical persons, associations or other institutions mainly composed of the members of residents, juridical persons, associations or other institutions in Hong Kong or Macao.
11. 11. Businesses operated or invested by political parties.
12. Manufacturers that have signed a procurement contract with the business operated or invested by the political parties, and are currently performing the contract.

The religious associations mentioned in Subparagraph 5 of the preceding Paragraph refers to the organizations engaged in the operating of religious groups and the propaganda of doctrines, including the following three classes:

1. Temple, palace, and church.
2. Religious social association.
3. Religious foundation.

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Article 8

Political donations may not be contributed to ask for or in the expectation of undue benefits.
Political parties, political associations and persons planning to participate in campaign may not accept the political donations referred to in the preceding Paragraph.

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Article 9

The businesses, manufacturers, institutions, juridical persons, and individuals listed in the Subparagraphs of Paragraph One of Article 7 may not contribute political donations.

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Article 10

Prior to accepting political donations, a political party, political association or person planning to participate in campaign shall open a dedicated account in a financial institution or post office, and report the name and address of the financial institution, the account number and account name to the authority hearing declaration for approval. The authority hearing declaration shall immediately issue a public notice after the aforesaid dedicated account is approved.

The political donations of money accepted by the political parties, political associations and persons planning to participate in campaign shall be deposited into the dedicated account referred to in the preceding Paragraph within 15 days after being accepted.

A political party, political association or person planning to participate in campaign may open only one dedicated account as referred to in Paragraph One, and it may not be changed or abolished without the consent of the authority hearing declaration.

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Article 11

Except that the period for a person planning to participate in campaign is from the day when the public notice for election is issued to the day before the polling day in case of reelection, by-election, or election of members of the Legislative Yuan after the President disbands the Legislative Yuan, the following provisions shall govern:

1. Persons planning to participate in campaign for President and Vice President: from one year before expiration of the tenure of President and Vice President, to the day before the polling day of election of the next session.
2. Persons planning to participate in campaign for members of Legislative Yuan elected through regional election or by indigenous people: from 10 months before expiration of the tenure of the members of Legislative Yuan, to the day before the polling day of the election of the next session.
3. Persons planning to participate in campaign for municipal councilors, governor of municipality, county (city) councilors, and governor of county (city): from 8 months before expiration of the tenure of the civil servants, to the day before the polling day of election of the next session.
4. Persons planning to participate in campaign for representatives of township (city) congress, chiefs of townships (cities), and chiefs of villages: from 4 months before expiration of the tenure of the civil servants, to the day before the polling day of election of the next session.

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Article 12

Political parties, political associations and persons planning to participate in campaign may not collect political donations by issuing period or indeterminate, interest-bearing or interest-free bonds or other securities to uncertain persons.

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Article 13

Anyone may not contribute donations in the name of others or contribute secret donation of more than NT$10,000.

Donations in cash of more than NT$100,000 shall be paid by check, postal remittance or bank transfer.

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Article 14

When accepting political donations, the political parties, political associations and persons planning to participate in campaign shall confirm whether the donations meet the provision of Paragraph One of Article 7 or the preceding Article; if the provision is not satisfied, they shall hand in the donations to the authority hearing declaration for depositing them into the national treasury within 2 months after accepting them.

The total amount of secret political donations accepted by the political parties, political associations and persons planning to participate in campaign may not exceed 1/10 of the total incomes of political donations declared, and the excessive part, if any, shall be transferred to the authority hearing declaration for depositing them into the national treasury when declaring the incomes.

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Article 15

The total amount of donations contributed to a same political party or political association each year may not exceed the following limits:

1. By individuals: NT$300,000.
2. By profit-seeking businesses: NT$3,000,000.
3. By civil associations: NT$2,000,000.

The total amount of donations contributed to different political parties or political associations each year may not exceed the following limits:

1. By a same individual: NT$600,000.
2. By a same profit-seeking business: NT$6,000,000.
3. By a same civil association: NT$4,000,000.

If a political party or political association finds the total amount of donations exceeds the provision of Paragraph One, it shall hand in the excessive part to the authority hearing declaration for depositing into the national treasury within 15 days.

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Article 16

The total amount of donations contributed to a same person planning to participate in campaign each year may not exceed the following limits:

1. By individuals: NT$100,000.
2. By profit-seeking businesses: NT$1,000,000.
3. By civil associations: NT$500,000.

The total amount of donations contributed to different persons planning to participate in campaign each year may not exceed the following limits:

1. By a same individual: NT$200,000.
2. By a same profit-seeking business: NT$2,000,000.
3. By a same civil association: NT$1,000,000.

If a person planning to participate in campaign finds the total amount of donations exceeds the provision of Paragraph One, he/she shall hand in the excessive part to the authority hearing declaration for depositing into the national treasury within 15 days.

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Article 17

The individuals, who contribute donations to political parties, political associations and persons planning to participate in campaign in accordance with the provisions of the preceding two Articles, may list the donations as the deduction of the very year when declaring the income tax, and the provisions set forth in Article 17 of the Income Tax Act on the list of deduction for donations to educational, cultural, public-interest, and charity institutions or associations shall not apply. The total amount of deduction, for each account declaration, may not exceed 20% of the total comprehensive incomes declared in the very year, and the total amount may not exceed NT$200,000.

The profit-seeking businesses that contribute donations to political parties, political associations and persons planning to participate in campaign in accordance with the provisions of the preceding two Articles, may list the donations as the expenses or losses of the very year when declaring the income tax, and the provisions of Article 36 of the Income Tax Act shall not apply. The total amount of deduction may not exceed 10% of the total incomes, and may not exceed NT$500,000.

The provisions of the preceding two Paragraphs shall not apply to the donations contributed to the persons not registered as candidates according to law or whose qualification of candidate is cancelled.

The provisions of Paragraphs One and Two, shall not apply to the donations contributed to a political party, if the average ratio of vote gained by the candidates recommended by the political party in the election of members of the Legislative Yuan in the very year does not reach 2%. If no election is held in the very year, the ratio of vote of the last election shall apply. If the political party is newly established, the ratio of vote of the next election shall apply.

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Article 18

Political parties, political associations and persons planning to participate in campaign shall set up an account book of incomes and expenditures, and have the time of receipt and disbursement, object and its address, and the purpose, amount, or the price of economic benefits other than money of each piece of donations recorded every day by themselves or the personnel designated by them for reference, and compile an accounting report based on the aforesaid data.

The accounting report of a political party or political association shall state the following matters:

1. Incomes:
   (1)Incomes of donations from individuals.
   (2)Incomes of donations from profit-seeking businesses.
   (3)Incomes of donations from civil associations.
   (4)Balance of the last year.
   (5)Other incomes.
2. Expenditures:
   (1) Expenditures of personnel expenses.
   (2) Expenditures of functional expenses.
   (3) Expenditures of PR expenses.
   (4) Expenditures of election expenses.
   (5) Expenditures contributed to party members as campaign funds.
   (6) Miscellaneous expenditures.
3. Surplus or deficit.
4. Detailed data about the object of income or expenditure of more than NT$20,000.
5. Other matters specified by the authority hearing declaration.

The accounting report of a person planning to participate in campaign shall state the following matters:

1. 1. Incomes:
   (1) Incomes of donations from individuals.
   (2) Incomes of donations from profit-seeking businesses.
   (3) Incomes of donations from political parties and civil associations.
   (4) Other incomes.
2. Expenditures:
   (1) Expenditures on propaganda.
   (2) Expenditures on leasing propaganda vehicles.
   (3) Expenditures on leasing campaign offices.
   (4) Expenditures on gathering.
   (5) Expenditures on transportation and trip.
   (6) Miscellaneous expenditures.
3. Surplus or deficit.
4. Detailed data about the object of income or expenditure of more than NT$20,000.
5. Other matters specified by the authority hearing declaration.

The detailed data referred to in Subparagraph 4 of Paragraph Two and Subparagraph 4 of the preceding Paragraph shall include the name, ID card number and address of the object of income or expenditure and the amount and purpose; if the object is a juridical person or association other than juridical person, the name of the juridical person or association, and the name, ID card number and address of the principal shall be included.

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Article 19

The accounting report referred to in the preceding Article, for a political party or political association, shall be signed or sealed by the principal or representative of the political party or political association; for a person planning to participate in campaign, shall be signed or sealed by the person himself/herself, and audited and attested by the accountant entrusted if the amount reaches NT$8,000,000 or more. The accounting report shall be declared pursuant to the following provisions:

1. A political party or political association shall declare to the authority hearing declaration within 5 months after each year ends.
2. A person planning to participate in campaign shall declare to the authority hearing declaration within 2 months after the polling day.

If a person planning to participate in campaign dies after receiving political donations, the heir at law shall declare the accounting report in accordance with the provision of the preceding Paragraph, and the residual political donations shall be handed in to the authority hearing declaration upon declaration for depositing in the national treasury.

After a person planning to participate in campaign accepts political donations, if it is found that he/she has not been registered as candidate according to law or his/her qualification of registered candidate is cancelled, he/she immediately stop accepting political donations and declare the accounting report in accordance with the provision of Paragraph One, and the residual political donations shall be handed in to the authority hearing declaration upon declaration for depositing in the national treasury.

The authority hearing declaration shall, within 3 months after the deadline for declaration, collate the declarations and publish them on the government bulletin or newspapers, and publicize them through computer network.

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Article 20

For the incomes and expenditures referred to in Paragraph One of Article 18, the authority hearing declaration may request the declarer to submit the relevant vouchers or evidential documents.

The vouchers and evidential documents regarding the incomes and expenditures of political donations shall be kept for 5 years after declaration. If a lawsuit is raised, they shall be kept to 3 months after the judgement is determined.

The authority hearing declaration may dispatch personnel or employ professionals to audit the declaration of political donations, and the object audited may not evade, encumber or refuse the audit.

Regulations governing the audit referred to in the preceding Paragraph shall be prescribed by the authority hearing declaration.

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Article 21

The purposes of the political donations accepted by political parties, political associations and persons planning to participate in campaign shall be limited to the items listed in Subparagraph 2 of Paragraph Two and Subparagraph 2 of Paragraph Three of Article 18, and the political donations may not be used to seek profit. The political donations accepted by the persons planning to participate in campaign, if there is any residual, may be used for the following purposes and shall be declared to the authority hearing declaration within 3 months after each year ends:

1. Payment of the expenses related to the performance of duty after being elected.
2. Donation to political associations or the political parties to which they belong.
3. Donation to educational, cultural, public-interest, charity institutions or associations.
4. Campaign for civil servants.

The residual political donations of the persons planning to participate in campaign referred to in the preceding Paragraph shall be handed in to the authority hearing declaration for depositing into the national treasury if they are not used out within 2 years commencing from the day of making declaration in accordance with the provision of Paragraph One of Article 19.

The political donations accepted by the persons planning to participate in campaign, if used for the purposes prescribed in the Subparagraphs of Paragraph One, may not be listed as the deduction of the very year upon declaration of income tax.

The political donations accepted by political parties, political associations and persons planning to participate in campaign, in case of movables, immoveables, payment of unequivalent quid pro, exemption of debts or other benefits of economic values other than money, shall be converted according to the current price of the time of declaration, and disposed in accordance with the relevant provisions of this Act.

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Article 22

A person planning to participate in campaign, who accepts political donations infringing the provisions of Subparagraphs 8 to 10 of Paragraph One of Article 7, or collects political donations infringing the provision of Article 12, shall be condemned to fixed-term imprisonment of not more than 5 years; this shall also apply to the agents or employees who accept or collect political donations for the persons planning to participate in campaign.

The principals, representatives, agents, or employees of political parties or political associations, who commit the crime prescribed in the preceding Paragraph, shall be punished in accordance with the provision of the preceding Paragraph.

The donations accepted by those who commit any of the crimes prescribed in the preceding two Paragraphs shall be confiscated, and if the full or a part of the donations cannot be confiscated, a sum equal to the price shall be replevied.

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Article 23

A person planning to participate in campaign, who infringes the provision of Paragraph One of Article 10 and sets a dedicated account to accept political donations without permission, shall be condemned to fixed-term imprisonment of not more than 3 years, and may be fined a sum of not less than NT$200,000 and not more than NT$1,000,000 in addition. This shall also apply to the agents or employees who accept or collect political donations for the persons planning to participate in campaign.

The principals, representatives, agents, or employees of political parties or political associations, who commit the crime prescribed in the preceding Paragraph, shall be punished in accordance with the provision of the preceding Paragraph.

The donations accepted by those who commit any of the crimes prescribed in the preceding two Paragraphs shall be confiscated, and if the full or a part of the donations cannot be confiscated, a sum equal to the price shall be replevied.

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Article 24

Anyone who accepts political donations infringing any of the provisions of Article 5, Subparagraphs 1 to 7 of Paragraph One of Article 7, Paragraph Two of Article 8, and Article 11 shall be fined a sum equal to the amount of the donations accepted.

The spouse, children, relatives within the second relative rank, or dependents sharing properties and living together of the persons planning to participate in campaign, who accepts political donations infringing the provision of Article 5, shall be fined a sum doubling the amount of the donations accepted.

The political donations illegal accepted as referred to in the preceding two Paragraphs shall be confiscated, and if the full or a part of the donations cannot be confiscated, a sum equal to the price shall be replevied.

Article 25

Anyone who infringes the provision of Article 6 shall be fined a sum of not less than NT$200,000 and not more than NT$1,000,000.

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Article 26

Anyone who contributes political donations infringing the provision of Paragraph One of Article 8, Article 9, Article 13, Paragraph One or Two of Article 15, or Paragraph One or Two of Article 16 shall be fined a sum doubling the amount of the donations accepted.

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Article 27

The political parties, political associations and persons planning to participate in campaign, who commit any of the following actions, shall be fined a sum of not less than NT$200,000 and not more than NT$1,000,000, and a time limit may be set for them to make declaration, deposit the donations into the dedicated account, hand in the donations, or supplement; in case the declaration, deposit, hand-in or supplementation is not conducted within the time limit, consecutive punishment may be imposed:

1. Infringe the provision of Paragraph Two of Article 10 and do not deposit the political donations accepted into the dedicated account.
2. Infringe the provision of Paragraph One, the former section of Paragraph Two, or the former section of Paragraph Three of Article 19, or the latter section of Paragraph One of Article 21, and do not make declaration, or do not make declaration in the legal way, or make declaration falsely by intention.
3. Infringe the provision of Paragraph One of Article 14, and do not hand in the political donations to the authority hearing declaration for depositing in the national treasury within the specified time limit.
4. Infringe the provision of Paragraph Two of Article 14, Paragraph Three of Article 15, or Paragraph Three of Article 16, and do not hand in the political donations accepted to the authority hearing declaration for depositing in the national treasury within the specified time limit.
5. Infringe the provision of Article 18, and do not set up account book of incomes and expenditures or compile accounting report.
6. Infringe the provision of the latter section of Paragraph Two or the latter section of Paragraph Three of Article 19, or Paragraph Two of Article 21, do not hand in the residual political donations to the authority hearing declaration for depositing in the national treasury within the specified time limit.
7. Do not submit the vouchers or evidential documents of incomes and expenditures in accordance with the provision of Paragraph One of Article 20, .
8. Do not keep the vouchers or evidential documents of incomes and expenditures in accordance with the provision of Paragraph Two of Article 20.
9. Infringe the provision of Paragraph Three of Article 20, and evade, encumber or refuse the audit.
10. Draw on the political donations with infringing the provision of Paragraph One of Article 21.

Under the circumstance prescribed in Subparagraph 1, 3, 4, 6 or 10 of the preceding Paragraph, the political donations infringing the relevant provision may be confiscated; if the full or a part of the donations cannot be confiscated, a sum equal to the price shall be replevied.

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Article 28

The fines prescribed in this Act shall be imposed by the authority hearing declaration. If anyone does not pay the fine within the time limit after being notified, the case will be transferred to the judicial authority for coercive execution according to law.

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Article 29

The formats of all the letters and forms set forth in this Act shall be prescribed by the authority hearing declaration.

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Article 30

The provisions of Article 37, Article 39, Paragraphs Two to Four of Article 40, Article 83, and Article 95 of the Presidential and Vice Presidential Election and Recall Act, the provisions of Article 45-2, Article 45-3, Paragraphs Two to Five of Article 45-4, Article 88, Article 95-1, and the penal provisions set forth in Paragraph One of Article 97 on infringement of Article 45-3, and the provisions of Article 51 and Article 62 of the Civil Associations Act shall not apply any more from the day when this Act comes into force. However, for the donations contributed by individuals or profit-seeking businesses to political parties, political associations and persons planning to participate in campaign in the very year of the day when this Act comes into force, whether the action of contribution occurs before or after the day when this Act comes into force, the provision of Article 17 shall apply, while the provisions of Paragraphs Two to Four of Article 40 of the Presidential and Vice Presidential Election and Recall Act and Paragraphs Two to Five of Article 45-4 of the Civil Servants Election and Recall Act shall not apply.

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Article 31

This Act shall take effect as of the date of promulgation.

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