The following public servants shall declare their properties under this Act:
President and Vice President ;
Premier and Vice Premier of the Executive Yuan, and President and Vice President of the Legislative Yuan, Judicial Yuan, Examination Yuan, and Control Yuan;
Officers of political affairs;
Senior Advisors, Policy Consultants, and Strategy Consultants of the Office of the President with gainful-positions;
Chiefs, Chief Deputies at all levels, 10th rank and above Chiefs of Staff and administrators; Chairpersons, Vice Chairpersons, equivalent 10th rank and above administrators of the headquarters and branches of the state-owned enterprises; directors and supervisors representing the government or the state-owned shares in private juristic entities;
Principal and Vice Principal of public schools at all levels; Chairpersons and Vice Chairpersons of the subsidiary institutions of the schools;
Chief officers, deputy chief officers, and administrators at all levels above the rank of colonel in the military;
Governors at above village (town, city) level elected pursuant to the Public Officials Election and Recall Act;
Legislators/councilors in the Legislative Yuan/councils at all levels;
Judges, prosecutors, enforcement officers, and judge advocates;
Government ethics officers and military superintendents;
Administrators of judicial police affairs, taxation, customs, land administrations, accounting, auditing, civil engineering management, company registrations, urban planning, financial supervision and management, public property management, banking crediting, merchandise examinations, trademarks, patents, motor vehicle administrations, environmental protection inspections, and procurement affairs; the scope shall be decided by the Ministry of Justice in collaboration with other relevant central competent authorities; for personnel subject to national defense and the military, the scope shall be decided by the Ministry of National Defense;
Other personnel approved necessary by the competent office and yuans to declare properties due to the special nature of services.
The public servants, by nature of agent, as manifested in the preceding paragraph shall also declare properties. But such agents serving as public servants not up to three months, the property declaration is exempted.
Election candidates of the President, Vice President, and county (city) level and above shall apply mutatis mutandis to this Act and declare properties upon the registration of application for election candidates.
Public servants other than those prescribed in the preceding three paragraphs shall be ordered to declare properties by local or upper government ethics offices under the approval of the central government ethics offices when evidence indicates that the living and consumption of such public servants are obviously above the income.