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1. Is there a ban on donations from foreign interests to political parties?
  • CodeYes
  • Comment《政治獻金法》第 7 條 得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限： 一、公營事業或政府持有資本達百分之二十之民營企業。 二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。 三、有累積虧損尚未依規定彌補之營利事業。 四、宗教團體。 五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。 六、未具有選舉權之人。 七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。 八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。 九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。 十、政黨經營或投資之事業。 十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。 《政治獻金法》第 8 條 政黨、政治團體及擬參選人不得收受前條所定得捐贈者以外對象之政治獻金。 Article 7, Political Donations Act Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects: 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. Religious associations. 5. 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. 6. Persons not having the right of suffrage. 7. 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. 8. 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. 9. 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. 10. Businesses operated or invested by political parties. 11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract. Article 8, , Political Donations Act Political parties, political associations and persons planning to participate in campaign may not accept the political donations from objects other than those referred to in the preceding Article.
  • Source

    《政治獻金法》第七條、第八條
    Article 7 and Article 8, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
2. Is there a ban on donations from foreign interests to candidates?
  • CodeYes
  • Comment

    《政治獻金法》第 7 條
    得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限：
    一、公營事業或政府持有資本達百分之二十之民營企業。
    二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。
    三、有累積虧損尚未依規定彌補之營利事業。
    四、宗教團體。
    五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。
    六、未具有選舉權之人。
    七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。
    八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。
    九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。
    十、政黨經營或投資之事業。
    十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。

    《政治獻金法》第 8 條
    政黨、政治團體及擬參選人不得收受前條所定得捐贈者以外對象之政治獻金。

    Article 7, Political Donations Act
    Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects:
    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. Religious associations.
    5. 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.
    6. Persons not having the right of suffrage.
    7. 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.
    8. 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.
    9. 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.
    10. Businesses operated or invested by political parties.
    11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract.

    Article 8, , Political Donations Act
    Political parties, political associations and persons planning to participate in campaign may not accept the political donations from objects other than those referred to in the preceding Article.

  • Source

    《政治獻金法》第七條、第八條
    Article 7 and Article 8, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
3. Is there a ban on corporate donations to political parties?
  • CodeNo
  • Comment

    《政治獻金法》第 7 條
    得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限：
    一、公營事業或政府持有資本達百分之二十之民營企業。
    二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。
    三、有累積虧損尚未依規定彌補之營利事業。
    四、宗教團體。
    五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。
    六、未具有選舉權之人。
    七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。
    八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。
    九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。
    十、政黨經營或投資之事業。
    十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。

    Article 7, Political Donations Act
    Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects:
    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. Religious associations.
    5. 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.
    6. Persons not having the right of suffrage.
    7. 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.
    8. 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.
    9. 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.
    10. Businesses operated or invested by political parties.
    11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract.

  • Source

    《政治獻金法》第七條
    Article 7, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
4. Is there a ban on corporate donations to candidates?
  • CodeNo
  • Comment

    《政治獻金法》第 7 條
    得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限：
    一、公營事業或政府持有資本達百分之二十之民營企業。
    二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。
    三、有累積虧損尚未依規定彌補之營利事業。
    四、宗教團體。
    五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。
    六、未具有選舉權之人。
    七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。
    八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。
    九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。
    十、政黨經營或投資之事業。
    十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。

    Article 7, Political Donations Act
    Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects:
    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. Religious associations.
    5. 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.
    6. Persons not having the right of suffrage.
    7. 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.
    8. 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.
    9. 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.
    10. Businesses operated or invested by political parties.
    11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract.

  • Source

    《政治獻金法》第七條
    Article 7, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
5. Is there a ban on donations from Trade Unions to political parties?
  • CodeNo
  • Comment

    《政治獻金法》第 7 條
    得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限：
    一、公營事業或政府持有資本達百分之二十之民營企業。
    二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。
    三、有累積虧損尚未依規定彌補之營利事業。
    四、宗教團體。
    五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。
    六、未具有選舉權之人。
    七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。
    八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。
    九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。
    十、政黨經營或投資之事業。
    十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。

    Article 7, Political Donations Act
    Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects:
    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. Religious associations.
    5. 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.
    6. Persons not having the right of suffrage.
    7. 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.
    8. 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.
    9. 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.
    10. Businesses operated or invested by political parties.
    11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract.

  • Source

    《政治獻金法》第七條
    Article 7, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
6. Is there a ban on donations from Trade Unions to candidates?
  • CodeNo
  • Comment

    《政治獻金法》第 7 條
    得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限：
    一、公營事業或政府持有資本達百分之二十之民營企業。
    二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。
    三、有累積虧損尚未依規定彌補之營利事業。
    四、宗教團體。
    五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。
    六、未具有選舉權之人。
    七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。
    八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。
    九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。
    十、政黨經營或投資之事業。
    十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。

    Article 7, Political Donations Act
    Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects:
    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. Religious associations.
    5. 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.
    6. Persons not having the right of suffrage.
    7. 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.
    8. 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.
    9. 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.
    10. Businesses operated or invested by political parties.
    11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract.

  • Source

    《政治獻金法》第七條
    Article 7, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
7. Is there a ban on anonymous donations to political parties?
  • CodeYes, above certain threshold
  • Comment

    《政治獻金法》第 14 條
    任何人不得以本人以外之名義捐贈或為超過新臺幣一萬元之匿名捐贈。
    超過新臺幣十萬元現金捐贈，應以支票或經由金融機構匯款為之。但以遺囑捐贈之政治獻金，不在此限。


    Article 14, Political Donations Act
    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 or bank transfer . However, political donations contributed in one’s will are excluded from the restriction.

  • Source

    《政治獻金法》第十四條


    Article 14, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
8. Is there a ban on anonymous donations to candidates?
  • CodeYes, above certain threshold
  • Comment

    《政治獻金法》第 14 條
    任何人不得以本人以外之名義捐贈或為超過新臺幣一萬元之匿名捐贈。
    超過新臺幣十萬元現金捐贈，應以支票或經由金融機構匯款為之。但以遺囑捐贈之政治獻金，不在此限。


    Article 14, Political Donations Act
    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 or bank transfer . However, political donations contributed in one’s will are excluded from the restriction.

  • Source

    《政治獻金法》第十四條


    Article 14, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
9. Is there a ban on donations from corporations with government contracts to political parties?
  • CodeYes
  • Comment

    《政治獻金法》第 7 條
    得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限：
    一、公營事業或政府持有資本達百分之二十之民營企業。
    二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。
    三、有累積虧損尚未依規定彌補之營利事業。
    四、宗教團體。
    五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。
    六、未具有選舉權之人。
    七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。
    八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。
    九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。
    十、政黨經營或投資之事業。
    十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。

    Article 7, Political Donations Act
    Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects:
    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. Religious associations.
    5. 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.
    6. Persons not having the right of suffrage.
    7. 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.
    8. 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.
    9. 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.
    10. Businesses operated or invested by political parties.
    11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract.

  • Source

    《政治獻金法》第七條


    Article 7, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

     
10. Is there a ban on donations from corporations with government contracts to candidates?
  • CodeYes
  • Comment

    《政治獻金法》第 7 條
    得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限：
    一、公營事業或政府持有資本達百分之二十之民營企業。
    二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。
    三、有累積虧損尚未依規定彌補之營利事業。
    四、宗教團體。
    五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。
    六、未具有選舉權之人。
    七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。
    八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。
    九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。
    十、政黨經營或投資之事業。
    十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。

    Article 7, Political Donations Act
    Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects:
    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. Religious associations.
    5. 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.
    6. Persons not having the right of suffrage.
    7. 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.
    8. 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.
    9. 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.
    10. Businesses operated or invested by political parties.
    11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract.

  • Source

    《政治獻金法》第七條


    Article 7, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
11. Is there a ban on donations from corporations with partial government ownership to political parties?
  • CodeYes
  • Comment

    《政治獻金法》第 7 條
    得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限：
    一、公營事業或政府持有資本達百分之二十之民營企業。
    二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。
    三、有累積虧損尚未依規定彌補之營利事業。
    四、宗教團體。
    五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。
    六、未具有選舉權之人。
    七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。
    八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。
    九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。
    十、政黨經營或投資之事業。
    十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。

    Article 7, Political Donations Act
    Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects:
    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. Religious associations.
    5. 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.
    6. Persons not having the right of suffrage.
    7. 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.
    8. 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.
    9. 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.
    10. Businesses operated or invested by political parties.
    11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract.

  • Source

    《政治獻金法》第七條


    Article 7, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
12. Is there a ban on donations from corporations with partial government ownership to candidates?
  • CodeYes
  • Comment

    《政治獻金法》第 7 條
    得捐贈政治獻金者，以下列各款以外之個人、政黨、人民團體及營利事業為限：
    一、公營事業或政府持有資本達百分之二十之民營企業。
    二、與政府機關（構）有巨額採購或重大公共建設投資契約，且在履約期間之廠商。
    三、有累積虧損尚未依規定彌補之營利事業。
    四、宗教團體。
    五、其他政黨或同一種選舉擬參選人。但依法共同推薦候選人政黨，對於其所推薦同一組候選人之捐贈，不在此限。
    六、未具有選舉權之人。
    七、外國人民、法人、團體或其他機構，或主要成員為外國人民、法人、團體或其他機構之法人、團體或其他機構。
    八、大陸地區人民、法人、團體或其他機構，或主要成員為大陸地區人民、法人、團體或其他機構之法人、團體或其他機構。
    九、香港、澳門居民、法人、團體或其他機構，或主要成員為香港、澳門居民、法人、團體或其他機構之法人、團體或其他機構。
    十、政黨經營或投資之事業。
    十一、與政黨經營或投資之事業有巨額採購契約，且在履約期間之廠商。

    Article 7, Political Donations Act
    Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects:
    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. Religious associations.
    5. 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.
    6. Persons not having the right of suffrage.
    7. 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.
    8. 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.
    9. 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.
    10. Businesses operated or invested by political parties.
    11. Manufacturers that have signed a procurement contract in huge amount with the business operated or invested by the political parties, and are currently performing the contract.

  • Source

    《政治獻金法》第七條


    Article 7, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
13. Is there a ban on the use of state resources in favour or against a political party or candidate?
  • CodeYes
  • Comment

    《公職人員選舉罷免法》第五十條
    中央及地方政府各級機關於公職人員選舉競選或罷免活動期間，不得從事任何與競選或罷免宣傳有關之活動。


    Article 50, Civil Servants Election And Recall Act
    Any of the civil servants in the central and local government agencies of specific levels may not be engaged in any of the activities relating to campaign and propaganda during the campaign period of election or recall for civil servants.

  • Source

    《公職人員選舉罷免法》第五十條


    Article 50, Civil Servants Election And Recall Act
14. Is there a limit on the amount a donor can contribute to a political party during a non-election specific period?
  • CodeYes, for both natural and legal persons
  • Comment

    《政治獻金法》第十七條
    對同一政黨、政治團體每年捐贈總額，不得超過下列金額：
    一、個人：新臺幣三十萬元。
    二、營利事業：新臺幣三百萬元。
    三、人民團體：新臺幣二百萬元。
    政黨對同一政治團體每年捐贈總額，依前項第三款規定。
    對不同政黨、政治團體每年捐贈總額，不得超過下列金額：
    一、個人：新臺幣六十萬元。
    二、營利事業：新臺幣六百萬元。
    三、人民團體：新臺幣四百萬元。
    政黨對不同政治團體每年捐贈總額，依前項第三款規定。
    以遺囑為政治獻金之捐贈者，其捐贈總額依第一項第一款、第三項第一款規定，並以一次為限；其捐贈總額超過部分，無效。

    Article 17, Political Donations Act
    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 a same political association by a same political party follows the regulations in Subparagraph 3 of the preceding Paragraph.
    The total amount of donations contributed to different political parties or political associations 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.

  • Source

    《政治獻金法》第十七條


    Article 17, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
15. If there is a limit on the amount a donor can contribute to a political party during a non-election specific period, what is the limit?
  • Code《政治獻金法》第十七條 | 對同一政黨、政治團體每年捐贈總額，不得超過下列金額： | 　　一、個人：新臺幣三十萬元。 | 　　二、營利事業：新臺幣三百萬元。 | 　　三、人民團體：新臺幣二百萬元。 | 　　政黨對同一政治團體每年捐贈總額，依前項第三款規定。 | 　　對不同政黨、政治團體每年捐贈總額，不得超過下列金額： | 　　一、個人：新臺幣六十萬元。 | 　　二、營利事業：新臺幣六百萬元。 | 　　三、人民團體：新臺幣四百萬元。 | 　　政黨對不同政治團體每年捐贈總額，依前項第三款規定。 | 　　以遺囑為政治獻金之捐贈者，其捐贈總額依第一項第一款、第三項第一款規定，並以一次為限；其捐贈總額超過部分，無效。 | Article 17, Political Donations Act | 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 a same political association by a same political party follows the regulations in Subparagraph 3 of the preceding Paragraph. | The total amount of donations contributed to different political parties or political associations 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.
  • Comment
  • Source

    《政治獻金法》第十七條


    Article 17, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
16. Is there a limit on the amount a donor can contribute to a political party during an election?
  • CodeNo, but limits for regular periods apply to campaign periods
  • Comment

    《政治獻金法》第十七條
    對同一政黨、政治團體每年捐贈總額，不得超過下列金額：
    一、個人：新臺幣三十萬元。
    二、營利事業：新臺幣三百萬元。
    三、人民團體：新臺幣二百萬元。
    政黨對同一政治團體每年捐贈總額，依前項第三款規定。
    對不同政黨、政治團體每年捐贈總額，不得超過下列金額：
    一、個人：新臺幣六十萬元。
    二、營利事業：新臺幣六百萬元。
    三、人民團體：新臺幣四百萬元。
    政黨對不同政治團體每年捐贈總額，依前項第三款規定。
    以遺囑為政治獻金之捐贈者，其捐贈總額依第一項第一款、第三項第一款規定，並以一次為限；其捐贈總額超過部分，無效。


    Article 17, Political Donations Act
    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 a same political association by a same political party follows the regulations in Subparagraph 3 of the preceding Paragraph.
    The total amount of donations contributed to different political parties or political associations 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.

  • Source

    《政治獻金法》第十七條


    Article 17, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
17. If there is a limit on the amount a donor can contribute to a political party during an election, what is the limit?
  • Code《政治獻金法》第十七條 | 對同一政黨、政治團體每年捐贈總額，不得超過下列金額： | 　　一、個人：新臺幣三十萬元。 | 　　二、營利事業：新臺幣三百萬元。 | 　　三、人民團體：新臺幣二百萬元。 | 　　政黨對同一政治團體每年捐贈總額，依前項第三款規定。 | 　　對不同政黨、政治團體每年捐贈總額，不得超過下列金額： | 　　一、個人：新臺幣六十萬元。 | 　　二、營利事業：新臺幣六百萬元。 | 　　三、人民團體：新臺幣四百萬元。 | 　　政黨對不同政治團體每年捐贈總額，依前項第三款規定。 | 　　以遺囑為政治獻金之捐贈者，其捐贈總額依第一項第一款、第三項第一款規定，並以一次為限；其捐贈總額超過部分，無效。 | Article 17, Political Donations Act | 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 a same political association by a same political party follows the regulations in Subparagraph 3 of the preceding Paragraph. | The total amount of donations contributed to different political parties or political associations 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.
  • Comment
  • Source

    《政治獻金法》第十七條


    Article 17, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
18. Is there a limit on the amount a donor can contribute to a candidate?
  • CodeYes, for both natural and legal persons
  • Comment

    《政治獻金法》第十八條
    對同一（組）擬參選人每年捐贈總額，不得超過下列金額：
    一、個人：新臺幣十萬元。
    二、營利事業：新臺幣一百萬元。
    三、人民團體：新臺幣五十萬元。
    政黨對其所推薦同一（組）擬參選人之金錢捐贈，不得超過下列金額：
    一、總統、副總統：新臺幣二千五百萬元。
    二、立法委員：新臺幣二百萬元。
    三、直轄市長、縣（市）長：新臺幣三百萬元。
    四、直轄市議員、縣（市）議員：新臺幣五十萬元。
    五、鄉（鎮、市）長、直轄市山地原住民區長：新臺幣三十萬元。
    六、鄉（鎮、市）民代表、直轄市山地原住民區民代表、村（里）長：新臺幣十萬元。
    對不同擬參選人每年捐贈總額，合計不得超過下列金額：
    一、個人：新臺幣三十萬元。
    二、營利事業：新臺幣二百萬元。
    三、人民團體：新臺幣一百萬元。
    第一項所稱對同一（組）擬參選人每年捐贈總額，指同一年度內對參與該次選舉之個別擬參選人捐贈合計之金額；前項所稱對不同擬參選人每年捐贈總額，指同一年度內對各種選舉擬參選人捐贈合計之金額。
    以遺囑為政治獻金之捐贈者，其捐贈總額依第一項第一款、第三項第一款規定，並以一次為限；其捐贈總額超過部分，無效。


    Article 18, Political Donations Act
    Article 18
    The total amount of donations contributed to a same person (group) 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 by a political party to a same recommended person (group) planning to participate in a campaign may not exceed the following limits:
    1. President and Vice President: NT$25,000,000.
    2. Members of the Legislative Yuan: NT$2,000,000.
    3. Governors of municipalities or counties (cities): NT$3,000,000.
    4. Councilors of municipalities or counties (cities): NT$500,000.
    5. Chiefs of townships (cities) and chiefs of mountain indigenous districts: NT$300,000.
    6. Representatives of townships (cities),representatives of mountain indigenous district congresses and chiefs of villages(boroughs): NT$100,000.
    The total amount of donations contributed to different persons planning to participate in a campaign each year may not exceed the following limits:
    1. By a same individual: NT$300,000.
    2. By a same profit-seeking business: NT$2,000,000.
    3. By a same civil association: NT$1,000,000.
    The total amount of donations contributed to a same person (group) planning to participate in a campaign each year referred to in Paragraph 1 shall mean the total amount of donations contributed to the individual person planning to participate in the campaign within the same year. The total amount of donations contributed to different persons planning to participate in a campaign each year referred to in the preceding Paragraph shall mean the total amount of donations contributed to persons planning to participate in various campaigns within the same year.
    The total amount of donations contributed in one’s will shall follow Subparagraph 1 of Paragraph 1 and Subparagraph 1 of Paragraph 3, and is limited to once only. The excess part of the total amount is invalid.

  • Source

    《政治獻金法》第十八條


    Article 18, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
19. If there is a limit on the amount a donor can contribute to a candidate, what is the limit?
  • Code《政治獻金法》第十八條 | 對同一（組）擬參選人每年捐贈總額，不得超過下列金額： | 　　一、個人：新臺幣十萬元。 | 　　二、營利事業：新臺幣一百萬元。 | 　　三、人民團體：新臺幣五十萬元。 | 　　政黨對其所推薦同一（組）擬參選人之金錢捐贈，不得超過下列金額： | 　　一、總統、副總統：新臺幣二千五百萬元。 | 　　二、立法委員：新臺幣二百萬元。 | 　　三、直轄市長、縣（市）長：新臺幣三百萬元。 | 　　四、直轄市議員、縣（市）議員：新臺幣五十萬元。 | 　　五、鄉（鎮、市）長、直轄市山地原住民區長：新臺幣三十萬元。 | 　　六、鄉（鎮、市）民代表、直轄市山地原住民區民代表、村（里）長：新臺幣十萬元。 | 　　對不同擬參選人每年捐贈總額，合計不得超過下列金額： | 　　一、個人：新臺幣三十萬元。 | 　　二、營利事業：新臺幣二百萬元。 | 　　三、人民團體：新臺幣一百萬元。 | 　　第一項所稱對同一（組）擬參選人每年捐贈總額，指同一年度內對參與該次選舉之個別擬參選人捐贈合計之金額；前項所稱對不同擬參選人每年捐贈總額，指同一年度內對各種選舉擬參選人捐贈合計之金額。 | 　　以遺囑為政治獻金之捐贈者，其捐贈總額依第一項第一款、第三項第一款規定，並以一次為限；其捐贈總額超過部分，無效。 | Article 18, Political Donations Act | Article 18 | The total amount of donations contributed to a same person (group) 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 by a political party to a same recommended person (group) planning to participate in a campaign may not exceed the following limits: | 1. President and Vice President: NT$25,000,000. | 2. Members of the Legislative Yuan: NT$2,000,000. | 3. Governors of municipalities or counties (cities): NT$3,000,000. | 4. Councilors of municipalities or counties (cities): NT$500,000. | 5. Chiefs of townships (cities) and chiefs of mountain indigenous districts: NT$300,000. | 6. Representatives of townships (cities),representatives of mountain indigenous district congresses and chiefs of villages(boroughs): NT$100,000. | The total amount of donations contributed to different persons planning to participate in a campaign each year may not exceed the following limits: | 1. By a same individual: NT$300,000. | 2. By a same profit-seeking business: NT$2,000,000. | 3. By a same civil association: NT$1,000,000. | The total amount of donations contributed to a same person (group) planning to participate in a campaign each year referred to in Paragraph 1 shall mean the total amount of donations contributed to the individual person planning to participate in the campaign within the same year. The total amount of donations contributed to different persons planning to participate in a campaign each year referred to in the preceding Paragraph shall mean the total amount of donations contributed to persons planning to participate in various campaigns within the same year. | The total amount of donations contributed in one’s will shall follow Subparagraph 1 of Paragraph 1 and Subparagraph 1 of Paragraph 3, and is limited to once only. The excess part of the total amount is invalid.
  • Comment
  • Source

    《政治獻金法》第十八條


    Article 18, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
20. Is there a limit on the amount a candidate can contribute to their own election campaign?
  • CodeYes, donation limit for private persons apply
  • Comment

    《政治獻金法》第十八條
    對同一（組）擬參選人每年捐贈總額，不得超過下列金額：
    一、個人：新臺幣十萬元。
    二、營利事業：新臺幣一百萬元。
    三、人民團體：新臺幣五十萬元。
    政黨對其所推薦同一（組）擬參選人之金錢捐贈，不得超過下列金額：
    一、總統、副總統：新臺幣二千五百萬元。
    二、立法委員：新臺幣二百萬元。
    三、直轄市長、縣（市）長：新臺幣三百萬元。
    四、直轄市議員、縣（市）議員：新臺幣五十萬元。
    五、鄉（鎮、市）長、直轄市山地原住民區長：新臺幣三十萬元。
    六、鄉（鎮、市）民代表、直轄市山地原住民區民代表、村（里）長：新臺幣十萬元。
    對不同擬參選人每年捐贈總額，合計不得超過下列金額：
    一、個人：新臺幣三十萬元。
    二、營利事業：新臺幣二百萬元。
    三、人民團體：新臺幣一百萬元。
    第一項所稱對同一（組）擬參選人每年捐贈總額，指同一年度內對參與該次選舉之個別擬參選人捐贈合計之金額；前項所稱對不同擬參選人每年捐贈總額，指同一年度內對各種選舉擬參選人捐贈合計之金額。
    以遺囑為政治獻金之捐贈者，其捐贈總額依第一項第一款、第三項第一款規定，並以一次為限；其捐贈總額超過部分，無效。

    Article 18, Political Donations Act
    Article 18
    The total amount of donations contributed to a same person (group) 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 by a political party to a same recommended person (group) planning to participate in a campaign may not exceed the following limits:
    1. President and Vice President: NT$25,000,000.
    2. Members of the Legislative Yuan: NT$2,000,000.
    3. Governors of municipalities or counties (cities): NT$3,000,000.
    4. Councilors of municipalities or counties (cities): NT$500,000.
    5. Chiefs of townships (cities) and chiefs of mountain indigenous districts: NT$300,000.
    6. Representatives of townships (cities),representatives of mountain indigenous district congresses and chiefs of villages(boroughs): NT$100,000.
    The total amount of donations contributed to different persons planning to participate in a campaign each year may not exceed the following limits:
    1. By a same individual: NT$300,000.
    2. By a same profit-seeking business: NT$2,000,000.
    3. By a same civil association: NT$1,000,000.
    The total amount of donations contributed to a same person (group) planning to participate in a campaign each year referred to in Paragraph 1 shall mean the total amount of donations contributed to the individual person planning to participate in the campaign within the same year. The total amount of donations contributed to different persons planning to participate in a campaign each year referred to in the preceding Paragraph shall mean the total amount of donations contributed to persons planning to participate in various campaigns within the same year.
    The total amount of donations contributed in one’s will shall follow Subparagraph 1 of Paragraph 1 and Subparagraph 1 of Paragraph 3, and is limited to once only. The excess part of the total amount is invalid.

  • Source

    《政治獻金法》第十八條


    Article 18, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
21. Is there a limit on in-kind donations to political parties?
  • CodeNo
  • Comment

    《政治獻金法》第二條
    本法用詞，定義如下：
    一、政治獻金：指對從事競選活動或其他政治相關活動之個人或團體，無償提供之動產或不動產、不相當對價之給付、債務之免除或其他經濟利益。但黨費、會費或義工之服務，不包括在內。

    Article 2, Political Donations Act
    The terms used in this Act are defined as follows:
    1. Political donation: refers to the movables or immovables, 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.

  • Source

    《政治獻金法》第二條


    Article 2, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
22. Is there a limit on in-kind donations to candidates?
  • CodeNo
  • Comment

    《政治獻金法》第二條
    本法用詞，定義如下：
    一、政治獻金：指對從事競選活動或其他政治相關活動之個人或團體，無償提供之動產或不動產、不相當對價之給付、債務之免除或其他經濟利益。但黨費、會費或義工之服務，不包括在內。

    Article 2, Political Donations Act
    The terms used in this Act are defined as follows:
    1. Political donation: refers to the movables or immovables, 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.

  • Source

    《政治獻金法》第二條


    Article 2, Political Donations Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
23. Is there a ban on political parties engaging in commercial activities?
  • CodeSometimes
  • Comment

    《政黨法》第 19 條
    政黨之經費及收入，其來源如下：
    一、黨費。
    二、依法收受之政治獻金。
    三、政黨補助金。
    四、政黨為宣揚理念或從事活動宣傳所為之出版品、宣傳品銷售或其權利授與、讓與所得之收入。
    《政黨法》第23條
    政黨不得經營或投資營利事業，並不得從事第十九條第四款規定以外之營利行為。

    Article 19, Political Parties Act
    The sources of funding and income for political parties shall be as follows:
    1. Political party membership dues
    2. Political donations accepted in compliance with relevant laws and regulations
    3. Political party subsidies
    4. Sales from publications and promotional materials created by political parties to publicize their philosophies or engage in promotional activities as well as income generated from the granting or conceding of rights
    Article 23, Political Parties Act
    Political parties may not operate or invest in profit-making businesses or engage in profit-making activities outside of those described in Article 19, Subparagraph 4.

  • Source

    《政黨法》第十九條、第二十三條


    Article 19, Article 23, Political Parties Act (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020078)
24. Is there a ban on political parties taking loans in relation to election campaigns?
  • CodeNo
  • Comment

    The issue of loans is not addressed in the regulations regarding income for political parties.

  • Source
25. Is there a ban on candidates taking loans in relation to election campaigns?
  • CodeNo
  • Comment

    The issue of loans is not addressed in the regulations regarding income for candidates.

  • Source
26. Is there a ban on donors to political parties/candidates participating in public tender/procurement processes?
  • CodeNo
  • Comment

    The issue is not addressed in the regulations regarding income for political parties.

  • Source
27. Are there provisions requiring donations to go through the banking system?
  • CodeSometimes
  • Comment

    《政治獻金法》第 14 條
    任何人不得以本人以外之名義捐贈或為超過新臺幣一萬元之匿名捐贈。
    超過新臺幣十萬元現金捐贈，應以支票或經由金融機構匯款為之。但以遺囑捐贈之政治獻金，不在此限。

    Article 14, Political Donations Act
    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 or bank transfer . However, political donations contributed in one’s will are excluded from the restriction.

  • Source

    《政治獻金法》第十四條


    Article 14, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

Export
Question Value
28. Are there provisions for direct public funding to political parties?
  • CodeYes, regularly
  • Comment

    《政黨法》第二十二條
    主管機關對於最近一次全國不分區及僑居國外國民立法委員選舉得票率達百分之三以上之政黨，應編列年度預算補助之。
    前項補助，依最近一次全國不分區及僑居國外國民立法委員選舉各該政黨得票數計算之，每年每票補助新臺幣五十元，並按會計年度由主管機關核算補助金額，通知政黨於二個月內掣據向主管機關領取，至該屆立法委員任期屆滿為止。

    Article 22, Political Parties Act
    The competent authority shall allocate a part of its annual budget to subsidize political parties that have attained at least three percent (3%) of the votes in the latest national legislative elections for legislators-at-large and legislators residing overseas.
    The subsidy described in the preceding paragraph shall be based on the number of votes attained by the political parties at the most recent national legislative elections for legislators-at-large and legislators residing overseas, where an annual subsidy of NT$50 is offered for every vote attained. The amount of the subsidy granted in any fiscal year shall be calculated by the competent authority, and the subsidy shall be collected by the political party within two months (political parties shall be required to produce a receipt upon collecting the subsidy); the subsidy shall be granted till the tenure of the current session of the members of the Legislative Yuan expires.

  • Source

    《政黨法》第二十二條


    Article 22, Political Parties Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020078)
29. What are the eligibility criteria for political parties to receive public funding?
  • CodeShare of votes in previous election
  • Comment

    《政黨法》第二十二條
    主管機關對於最近一次全國不分區及僑居國外國民立法委員選舉得票率達百分之三以上之政黨，應編列年度預算補助之。
    前項補助，依最近一次全國不分區及僑居國外國民立法委員選舉各該政黨得票數計算之，每年每票補助新臺幣五十元，並按會計年度由主管機關核算補助金額，通知政黨於二個月內掣據向主管機關領取，至該屆立法委員任期屆滿為止。

    Article 22, Political Parties Act
    The competent authority shall allocate a part of its annual budget to subsidize political parties that have attained at least three percent (3%) of the votes in the latest national legislative elections for legislators-at-large and legislators residing overseas.
    The subsidy described in the preceding paragraph shall be based on the number of votes attained by the political parties at the most recent national legislative elections for legislators-at-large and legislators residing overseas, where an annual subsidy of NT$50 is offered for every vote attained. The amount of the subsidy granted in any fiscal year shall be calculated by the competent authority, and the subsidy shall be collected by the political party within two months (political parties shall be required to produce a receipt upon collecting the subsidy); the subsidy shall be granted till the tenure of the current session of the members of the Legislative Yuan expires.

  • Source

    《政黨法》第二十二條


    Article 22, Political Parties Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020078)
30. What is the allocation calculation for political parties to receive public funding?
  • CodeProportional to votes received
  • Comment

    《政黨法》第二十二條
    主管機關對於最近一次全國不分區及僑居國外國民立法委員選舉得票率達百分之三以上之政黨，應編列年度預算補助之。
    前項補助，依最近一次全國不分區及僑居國外國民立法委員選舉各該政黨得票數計算之，每年每票補助新臺幣五十元，並按會計年度由主管機關核算補助金額，通知政黨於二個月內掣據向主管機關領取，至該屆立法委員任期屆滿為止。

    Article 22, Political Parties Act
    The competent authority shall allocate a part of its annual budget to subsidize political parties that have attained at least three percent (3%) of the votes in the latest national legislative elections for legislators-at-large and legislators residing overseas.
    The subsidy described in the preceding paragraph shall be based on the number of votes attained by the political parties at the most recent national legislative elections for legislators-at-large and legislators residing overseas, where an annual subsidy of NT$50 is offered for every vote attained. The amount of the subsidy granted in any fiscal year shall be calculated by the competent authority, and the subsidy shall be collected by the political party within two months (political parties shall be required to produce a receipt upon collecting the subsidy); the subsidy shall be granted till the tenure of the current session of the members of the Legislative Yuan expires.

  • Source

    《政黨法》第二十二條


    Article 22, Political Parties Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020078)
31. What are the provisions on 'ear marking' direct public funding to political parties (how it should be used)?
  • CodeCampaign spending | Ongoing party activities | Intra-party institution | Research and policy initiatives
  • Comment

    《政黨法》第二十二條
    主管機關對於最近一次全國不分區及僑居國外國民立法委員選舉得票率達百分之三以上之政黨，應編列年度預算補助之。
    前項補助，依最近一次全國不分區及僑居國外國民立法委員選舉各該政黨得票數計算之，每年每票補助新臺幣五十元，並按會計年度由主管機關核算補助金額，通知政黨於二個月內掣據向主管機關領取，至該屆立法委員任期屆滿為止。
            政黨未於規定期限內領取補助者，主管機關應催告其於三個月內具領；屆期未領取者，視為放棄。
            政黨依第二項規定領取之補助，應用於競選費用、人事費用、辦公費用、業務費用、政策研究費用及人才培育費用。

    Article 22, Political Parties Act
    The competent authority shall allocate a part of its annual budget to subsidize political parties that have attained at least three percent (3%) of the votes in the latest national legislative elections for legislators-at-large and legislators residing overseas.
    The subsidy described in the preceding paragraph shall be based on the number of votes attained by the political parties at the most recent national legislative elections for legislators-at-large and legislators residing overseas, where an annual subsidy of NT$50 is offered for every vote attained. The amount of the subsidy granted in any fiscal year shall be calculated by the competent authority, and the subsidy shall be collected by the political party within two months (political parties shall be required to produce a receipt upon collecting the subsidy); the subsidy shall be granted till the tenure of the current session of the members of the Legislative Yuan expires.
    The competent authority shall notify political parties that fail to collect the subsidy before the deadline to collect it within three months; political parties that still fail to collect the subsidy before the new deadline shall forfeit the subsidy.
    Political parties shall use the subsidy described in Paragraph 2 to defray campaign costs, personnel costs, office expenses, business expenses, policy research costs, and personnel training costs.

  • Source

    《政黨法》第二十二條


    Article 22, Political Parties Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020078)
32. Are there provisions for free or subsidized access to media for political parties?
  • CodeYes
  • Comment

    《公職人員選舉罷免法》第48條
    全國不分區及僑居國外國民立法委員選舉，中央選舉委員會應以公費，在全國性無線電視頻道，供登記之政黨從事競選宣傳，每次時間不得少於一小時，受指定之電視台不得拒絕；其舉辦之次數、時間、程序等事項之辦法，由中央選舉委員會定之。


    Article 48, Civil Servants Election And Recall Act
    For the national integrated election and the overseas election of central civil servants, the Central Election Commission shall offer the political parties registered the expenditures at the public expenses for campaign activities through the national wireless television channels, the time of which may not be less than an hour per time and the TV station designated may not refuse such request; the measures for the matters regarding the frequency, time and procedure of the propaganda shall be prescribed by the Central Election Commission

  • Source

    《公職人員選舉罷免法》第48條


    Article 48, Civil Servants Election And Recall Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020010)

     
33. What criteria determine allocation for free or subsidized access to media for political parties?
  • CodeEqual
  • Comment

    《公職人員選舉罷免法》第48條
    全國不分區及僑居國外國民立法委員選舉，中央選舉委員會應以公費，在全國性無線電視頻道，供登記之政黨從事競選宣傳，每次時間不得少於一小時，受指定之電視台不得拒絕；其舉辦之次數、時間、程序等事項之辦法，由中央選舉委員會定之。


    Article 48, Civil Servants Election And Recall Act
    For the national integrated election and the overseas election of central civil servants, the Central Election Commission shall offer the political parties registered the expenditures at the public expenses for campaign activities through the national wireless television channels, the time of which may not be less than an hour per time and the TV station designated may not refuse such request; the measures for the matters regarding the frequency, time and procedure of the propaganda shall be prescribed by the Central Election Commission

  • Source

    《公職人員選舉罷免法》第48條


    Article 48, Civil Servants Election And Recall Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020010)

     
34. Are there provisions for free or subsidized access to media for candidates?
  • CodeNo
  • Comment

    《公職人員選舉罷免法》第49條
    廣播電視事業得有償提供時段，供推薦或登記候選人之政黨、候選人從事競選宣傳；供提議人之領銜人或被罷免人從事支持或反對罷免案之宣傳，並應為公正、公平之對待。
    公共廣播電視台及非營利之廣播電台、無線電視或有線電視台不得播送競選及支持或反對罷免案之宣傳廣告。

    Article 49, Civil Servants Election And Recall Act
    Broadcast TV enterprises may offer the times with charge to the political parties recommending or registering candidates or the candidates recommended or registered for campaign activities or to the leading proposer or the person being recalled for propaganda of support of/opposition to recall and shall treat both of them in a fair and just manner.
    The public broadcast TV station, non-profit broadcast radio station, wireless or wire TV stations may not broadcast the advertisement regarding the campaign and support of/opposition to recall.

  • Source

    《公職人員選舉罷免法》第49條


    Article 49, Civil Servants Election And Recall Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020010)

     
35. Are there provisions for any other form of indirect public funding?
  • CodeYes
  • Comment

    《公職人員選舉罷免法》第46條
    第一項：公職人員選舉，除全國不分區及僑居國外國民立法委員選舉外，選舉委員會應於競選活動期間內舉辦公辦政見發表會，候選人應親自到場發表政見。但經選舉區內候選人全體同意不辦理者，應予免辦；鄉（鎮、市）民代表、原住民區民代表及村（里）長選舉，得視實際情形辦理或免辦。
    第二項：前項公辦政見發表會，得透過電視或其他大眾傳播媒體辦理。
    第三項：前二項公辦政見發表會中候選人發表政見時間，每場每人以不少於十五分鐘為原則；其舉辦之場數、時間、程序等事項之辦法，由中央選舉委員會定之。
    《公職人員選舉罷免法》第47條
    第一項：選舉委員會應彙集下列資料及選舉投票等有關規定，編印選舉公報，並得錄製有聲選舉公報
    《政治獻金法》第11條：
    第一項：政黨、政治團體及擬參選人收受政治獻金，應開立收據。但收受以遺囑捐贈或匿名捐贈之政治獻金，不在此限。
    第二項：依前項規定開立收據者，免繳印花稅。
    《政治獻金法》第19條
    第一項：個人對政黨、政治團體及擬參選人之捐贈，得於申報所得稅時，作為當年度列舉扣除額，不適用所得稅法第十七條有關對於教育、文化、公益、慈善機構或團體捐贈列舉扣除額規定；每一申報戶可扣除之總額，不得超過當年度申報之綜合所得總額百分之二十，其總額並不得超過新臺幣二十萬元。
    第二項：營利事業對政黨、政治團體及擬參選人之捐贈，得於申報所得稅時，作為當年度費用或損失，不適用所得稅法第三十六條規定；其可減除金額不得超過所得額百分之十，其總額並不得超過新臺幣五十萬元。


    Article 46, Civil Servants Election And Recall Act
    Except for the national integrated election and the overseas election of central civil servants, the election commission shall hold a politics presentation at public expenses during the period of campaign for the election of civil servants, and the candidates shall attend the meeting to present their politics. However, the meeting may be exempted with the consent of all the candidates in the electoral district, and it may be held or exempted for the election of representatives of township (city) congresses, the representatives of Indigenous district congress and the chief of villages (boroughs) depending on the actual circumstance.
    The politics presentation referred to in the preceding Paragraph may be held through TV or other public media.
    In principle, in the politics presentation referred to in the preceding Paragraph, each candidate shall have not less than 15 minutes every time to express his/her opinions; the measures for the maters regarding the frequency, time and procedure of the meetings shall be prescribed by the Central Election Commission.


    Article 47, Civil Servants Election And Recall Act
    The election commission shall collect the following data and the regulations regarding the election and voting to compile and print the election bulletin and may record an acoustic election bulletin.


    Article 11 Political Donations Act,
    Political parties, political associations and persons planning to participate in campaign shall issue receipts or vouchers for the political donations accepted. However, a political donation in one’s will or a secret donation is excluded from the restriction.
    A receipt or vousher pursuant to the preceding Paragraph is free of stamp duty.


    Article 19 Political Donations Act
    The individuals, who contribute donations to political parties, political associations and persons planning to participate in campaign, 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, 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.

  • Source

    《公職人員選舉罷免法》第46條、第47條


    Article 46, Article 47, Civil Servants Election And Recall Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020010)


    《政治獻金法》第11條、第19條


    Article 11, Article 19, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

     
36. Is the provision of direct public funding to political parties tied to gender equality among candidates?
  • CodeNo
  • Comment

    No information in legislation or other sources that a connection between direct public funding and the gender equality is in use.

  • Source
37. Are there provisions for other financial advantages to encourage gender equality in political parties?
  • CodeNo
  • Comment

    No information in legislation or other sources that a connection between direct public funding and the gender equality is in use.

  • Source

Export
Question Value
38. Is there a ban on vote buying?
  • CodeYes
  • Comment

    《公職人員選舉罷免法》第99條
    對於有投票權之人，行求期約或交付賄賂或其他不正利益，而約其不行使投票權或為一定之行使者，處三年以上十年以下有期徒刑，得併科新臺幣一百萬元以上一千萬元以下罰金。


    Article 99, Civil Servants Election And Recall Act
    Anyone who makes a person with the right to vote agree to not exercise the right to vote or exercise it in a certain manner by asking for expected promises or delivering bribes or other undue benefits to the aforesaid party shall be condemned to fixed-term imprisonment of not less than 3 years and not more than 10 years and may be fined a sum of not less than NT$1,000,000 and not more than NT$10,000,000 in addition.

  • Source

    《公職人員選舉罷免法》第99條


    Article 99, Civil Servants Election And Recall Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020010)

     
39. Are there limits on the amount a political party can spend?
  • CodeNo
  • Comment
  • Source
40. If there are limits on the amount a political party can spend, what is the limit?
  • CodeNot applicable
  • Comment
  • Source
41. Are there limits on the amount a candidate can spend?
  • CodeYes
  • Comment

    《公職人員選舉罷免法》第41條
    各種公職人員競選經費最高金額，除全國不分區及僑居國外國民立法委員選舉外，應由選舉委員會於發布選舉公告之日同時公告。
    前項競選經費最高金額，依下列規定計算：
    一、立法委員、直轄市議員、縣（市）議員、鄉（鎮、市）民代表、原住民區民代表選舉為以各該選舉區之應選名額除選舉區人口總數百分之七十，乘以基本金額新臺幣三十元所得數額，加上一固定金額之和。
    二、直轄市長、縣（市）長、鄉（鎮、市）長、原住民區長、村（里）長選舉為以各該選舉區人口總數百分之七十，乘以基本金額新臺幣二十元所得數額，加上一固定金額之和。
    前項所定固定金額，分別定為立法委員、直轄市議員新臺幣一千萬元、縣（市）議員新臺幣六百萬元、鄉（鎮、市）民代表、原住民區民代表新臺幣二百萬元、直轄市長新臺幣五千萬元、縣（市）長新臺幣三千萬元、鄉（鎮、市）長、原住民區長新臺幣六百萬元、村（里）長新臺幣二十萬元。


    Article 41, Civil Servants Election And Recall Act
    The maximum campaign fund of each kind of civil servants shall be publicized by the election commission on the same day when the public notice for election is issued except for the national integrated election and overseas election of central civil servants.
    The maximum campaign fund referred to in the preceding Paragraph shall be calculated pursuant to the following provisions:
    1. For the election of members of the Legislative Yuan, municipal councilors, county (city) councilors, the representatives of a township (city) congress, and the representatives of an Indigenous district congress , the maximum shall be the sum of 70 % of the total population of the electoral district divided by the quota of elect and the multiply by the basic amount of NT$ 30, plus a fixed amount.
    2. For the election of a municipal mayor, the governor of a county (city), the chief of an Indigenous district, and the chief of a village (borough), the maximum shall be the sum of 70 % of the total population of the electoral district divided by the quota of elect and then multiplied by the basic amount of NT$ 20, plus a fixed amount.
    The fixed amount referred to in the preceding Paragraph is NT$ 10,000,000 for each member of the Legislative Yuan and municipal councilor, NT$ 6,000,000 for a county (city) councilor, NT$ 2,000,000 for a representative of an Indigenous district congress, NT$ 50,000,000 for a municipal mayor, NT$ 30,000,000 for the governor of a county (city), NT$ 6,000,000 for the chief of a township (city) and NT$ 200,000 for the chief of a village (borough).

  • Source

    《公職人員選舉罷免法》第41條


    Article 41, Civil Servants Election And Recall Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020010)

     
42. If there are limits on the amount a candidate can spend, what is the limit?
  • Code《公職人員選舉罷免法》第41條 | 各種公職人員競選經費最高金額，除全國不分區及僑居國外國民立法委員選舉外，應由選舉委員會於發布選舉公告之日同時公告。 | 前項競選經費最高金額，依下列規定計算： | 一、立法委員、直轄市議員、縣（市）議員、鄉（鎮、市）民代表、原住民區民代表選舉為以各該選舉區之應選名額除選舉區人口總數百分之七十，乘以基本金額新臺幣三十元所得數額，加上一固定金額之和。 | 二、直轄市長、縣（市）長、鄉（鎮、市）長、原住民區長、村（里）長選舉為以各該選舉區人口總數百分之七十，乘以基本金額新臺幣二十元所得數額，加上一固定金額之和。 | 前項所定固定金額，分別定為立法委員、直轄市議員新臺幣一千萬元、縣（市）議員新臺幣六百萬元、鄉（鎮、市）民代表、原住民區民代表新臺幣二百萬元、直轄市長新臺幣五千萬元、縣（市）長新臺幣三千萬元、鄉（鎮、市）長、原住民區長新臺幣六百萬元、村（里）長新臺幣二十萬元。 | Article 41, Civil Servants Election And Recall Act | The maximum campaign fund of each kind of civil servants shall be publicized by the election commission on the same day when the public notice for election is issued except for the national integrated election and overseas election of central civil servants. | The maximum campaign fund referred to in the preceding Paragraph shall be calculated pursuant to the following provisions: | 1. For the election of members of the Legislative Yuan, municipal councilors, county (city) councilors, the representatives of a township (city) congress, and the representatives of an Indigenous district congress , the maximum shall be the sum of 70 % of the total population of the electoral district divided by the quota of elect and the multiply by the basic amount of NT$ 30, plus a fixed amount. | 2. For the election of a municipal mayor, the governor of a county (city), the chief of an Indigenous district, and the chief of a village (borough), the maximum shall be the sum of 70 % of the total population of the electoral district divided by the quota of elect and then multiplied by the basic amount of NT$ 20, plus a fixed amount. | The fixed amount referred to in the preceding Paragraph is NT$ 10,000,000 for each member of the Legislative Yuan and municipal councilor, NT$ 6,000,000 for a county (city) councilor, NT$ 2,000,000 for a representative of an Indigenous district congress, NT$ 50,000,000 for a municipal mayor, NT$ 30,000,000 for the governor of a county (city), NT$ 6,000,000 for the chief of a township (city) and NT$ 200,000 for the chief of a village (borough).
  • Comment
  • Source

    《公職人員選舉罷免法》第41條


    Article 41, Civil Servants Election And Recall Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020010)

     
43. Are there limits on the amount that third parties can spend on election campaign activities?
  • CodeYes, third parties banned from campaign spending
  • Comment

    《政治獻金法》第5條：
    得收受政治獻金者，以政黨、政治團體及擬參選人為限。
    《政治獻金法》第27條：
    違反第五條、第九條第二項或第十二條規定收受政治獻金者，按其收受金額處二倍之罰鍰。
    擬參選人之配偶、子女、二親等以內之親屬或同財共居之家屬違反第五條規定收受政治獻金者，按其收受金額處三倍之罰鍰。
    前二項違法收受之政治獻金，沒入之；如全部或一部不能沒入時，追徵其價額。


    Article 5, Political Donations Act
    The individuals or associations that may accept political donations are limited to political parties, political associations and the persons planning to participate in campaign.


    Article 27, Political Donations Act
    Anyone who accepts political donations infringing any of the provisions of Article 5, Paragraph 2 of Article 9 or Article 12, shall be fined a sum doubling 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 tripling the amount of the donations accepted.
    The political donations illegally accepted as referred to in the 2 preceding 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.

  • Source

    《政治獻金法》第五條、第二十七條


    Article 5, Article 27, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
44. Are there limits on traditional media advertising spending in relation to election campaigns?
  • CodeNo
  • Comment

    No limitations on media advertising by parties/candidates.

  • Source
45. Are there limits on online media advertising spending in relation to election campaigns?
  • CodeNo
  • Comment

    The legislation does not mention anything on online advertising.

  • Source
46. Do any other restrictions on online media advertisement (beyond limits) exist?
  • CodeNo
  • Comment
  • Source

Export
Question Value
47. Do political parties have to report regularly on their finances?
  • CodeYes
  • Comment

    Article 21

    Political parties should submit their annual property and financial statements to the competent authority before May 31 each year. The annual property and financial statements shall contain the following documents:

    1. Final accounts

    2. A Profit and Loss account

    3. A balance sheet

    4. An inventory of property

    The property and financial statements shall be signed or stamped by the party leader, audited and certified by a certified public accountant commissioned by the political party, and passed by the party’s representative assembly or party congress. If no representative assembly or party congress is held in the current year, this fact shall be noted in the statements and the statements shall be assessed during the party’s representative assembly or party congress held in the following year.

  • Source

    Political Parties Act 2017
48. Do political parties have to report on their election campaign finances?
  • CodeYes
  • Comment

    《政治獻金法》第20條第一項：
    政黨、政治團體及擬參選人應設收支帳簿，由其本人或指定之人員按日逐筆記載政治獻金之收支時間、對象及其地址、用途、金額或金錢以外經濟利益之價額等明細，以備查考，並據以製作會計報告書。但新臺幣二千元以下之實物政治獻金，得免記載。
    政黨、政治團體會計報告書，應記載下列事項：
    一、收入部分：
    （一）個人捐贈收入。
    （二）營利事業捐贈收入。
    （三）人民團體捐贈收入。
    （四）上年度結存。
    （五）其他收入。
    二、支出部分：
    （一）人事費用支出。
    （二）業務費用支出。
    （三）公共關係費用支出。
    （四）選務費用支出。
    （五）捐贈其推薦之公職候選人競選費用支出。
    （六）雜支支出。
    （七）返還捐贈支出。
    （八）繳庫支出。


    Article 20, Political Donations Act
    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 for reference, and compile an accounting report based on the aforesaid data. Political donations given by articles less than total NT$2000 may be free of recording.
    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 expense

  • Source

    《政治獻金法》第二十條


    Article 20, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
49. Do candidates have to report on their election campaign finances?
  • CodeYes
  • Comment

    《政治獻金法》第20條第一項：
    政黨、政治團體及擬參選人應設收支帳簿，由其本人或指定之人員按日逐筆記載政治獻金之收支時間、對象及其地址、用途、金額或金錢以外經濟利益之價額等明細，以備查考，並據以製作會計報告書。但新臺幣二千元以下之實物政治獻金，得免記載。
    擬參選人會計報告書，應記載下列事項：
    一、收入部分：
    （一）個人捐贈收入。
    （二）營利事業捐贈收入。
    （三）政黨或人民團體捐贈收入。
    （四）其他收入。
    二、支出部分：
    （一）人事費用支出。
    （二）宣傳支出。
    （三）租用宣傳車輛支出。
    （四）租用競選辦事處支出。
    （五）集會支出。
    （六）交通旅運支出。
    （七）雜支支出。
    （八）返還捐贈支出。
    （九）繳庫支出。
    （十）公共關係費用支出。


    Article 20, Political Donations Act
    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 for reference, and compile an accounting report based on the aforesaid data. Political donations given by articles less than total NT$2000 may be free of recording.
    The accounting report of a person planning to participate in campaign 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 political parties and civil associations.
    (4) Other incomes.
    2. Expenditures:
    (1) Expenditures of personnel expenses.
    (2) Expenditures on propaganda.
    (3) Expenditures on leasing propaganda vehicles.
    (4) Expenditures on leasing campaign offices.
    (5) Expenditures on gathering.
    (6) Expenditures on transportation and trip.
    (7) Miscellaneous expenditures.
    (8) Expenditures of returning the donations.
    (9) Expenditures for depositing donations into the national treasury.
    (10)Expenditures of PR expenses.

  • Source

    《政治獻金法》第二十條


    Article 20, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
50. Do third parties have to report on election campaign finances?
  • CodeThird parties are banned from participating in campaigns
  • Comment

    《政治獻金法》第5條：
    得收受政治獻金者，以政黨、政治團體及擬參選人為限。
    《政治獻金法》第27條：
    違反第五條、第九條第二項或第十二條規定收受政治獻金者，按其收受金額處二倍之罰鍰。
    擬參選人之配偶、子女、二親等以內之親屬或同財共居之家屬違反第五條規定收受政治獻金者，按其收受金額處三倍之罰鍰。
    前二項違法收受之政治獻金，沒入之；如全部或一部不能沒入時，追徵其價額。

    Article 5, Political Donations Act
    The individuals or associations that may accept political donations are limited to political parties, political associations and the persons planning to participate in campaign.

    Article 27, Political Donations Act
    Anyone who accepts political donations infringing any of the provisions of Article 5, Paragraph 2 of Article 9 or Article 12, shall be fined a sum doubling 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 tripling the amount of the donations accepted.
    The political donations illegally accepted as referred to in the 2 preceding 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.

  • Source

    《政治獻金法》第五條、第二十七條


    Article 5, Article 27, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
51. Is information in reports from political parties and/or candidates to be made public?
  • CodeYes
  • Comment

    《政治獻金法》第21條
    前條會計報告書，政黨及政治團體由負責人或代表人簽名或蓋章，並應委託會計師查核簽證；擬參選人由其本人簽名或蓋章，收受金額達新臺幣一千萬元者，並應於投票日後七十日內委託會計師查核簽證；其申報依下列規定辦理：
    一、政黨、政治團體應於每年度結束後五個月內，向受理申報機關申報。
    二、擬參選人應於選舉投票日後三個月內，向受理申報機關申報。
    擬參選人收受政治獻金後死亡者，其法定繼承人應自確定繼承人之日起三個月內申報會計報告書；賸餘之政治獻金，應於申報時繳交受理申報機關辦理繳庫。
    擬參選人收受政治獻金後，如有未依法登記為候選人或登記後其候選人資格經撤銷之情事者，應即停止收受政治獻金，並自事實發生之日起三個月內申報會計報告書；賸餘之政治獻金，應於申報時繳交受理申報機關辦理繳庫。
    受理申報機關應於受理申報截止後六個月內彙整會計報告書供人查閱，並應公開於電腦網路。
    前項會計報告書查閱資格、程序、公開內容、檔案格式及其他相關事項之辦法，由受理申報機關定之。


    Article 21, Political Donations Act
    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 a campaign, shall be signed or sealed by the person himself/herself, and audited and attested by the accountant entrusted within 70 days after the voting date, if the amount reaches NT$10,000,000 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 declarations within 5 months after each year’s end.
    2. A person planning to participate in campaign shall declare to the authority hearing declarations within 3 months after the polling day.
    If a person planning to participate in a campaign dies after receiving political donations, the heir at law shall declare the accounting report to the authority hearing declarations within 3 months after the date of inheritance, and the residual political donations shall be handed in to the authority hearing declarations upon declaration for depositing in the national treasury.
    After a person planning to participate in a campaign accepts political donations, if it is found that he/she has not been registered as a candidate according to law or his/her qualification as a registered candidate is cancelled, he/she immediately stops accepting political donations and declares the accounting report within 3 months of the fact, and the residual political donations shall be handed in to the authority hearing declarations upon declaration for depositing in the national treasury.
    The authority hearing declarations shall, within 6 months after the deadline for declaration, collate the accounting reports for inquiry and publicize them over the internet.
    Regulations governing the qualifications and procedures for inquiry, publications, and file formats of the accounting reports referred to in the preceding Paragraph shall be prescribed by the authority hearing declarations.

     

    Article 21, Political Parties Act

    The competent authority shall compile the property and financial statements described in Paragraph 1 within forty-five (45) days after the submission deadline and subsequently publicize the information in government gazettes and newsletters, and online.

  • Source

    《政治獻金法》第二十一條


    Article 21, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

    Article 21, Political Parties Act
52. Must reports from political parties and/or candidates reveal the identity of donors?
  • CodeSometimes
  • Comment

    《政治獻金法》第20條
    政黨、政治團體及擬參選人應設收支帳簿，由其本人或指定之人員按日逐筆記載政治獻金之收支時間、對象及其地址、用途、金額或金錢以外經濟利益之價額等明細，以備查考，並據以製作會計報告書。但新臺幣二千元以下之實物政治獻金，得免記載。
    政黨、政治團體會計報告書，應記載下列事項：
    一、收入部分：
    （一）個人捐贈收入。
    （二）營利事業捐贈收入。
    （三）人民團體捐贈收入。
    （四）上年度結存。
    （五）其他收入。
    二、支出部分：
    （一）人事費用支出。
    （二）業務費用支出。
    （三）公共關係費用支出。
    （四）選務費用支出。
    （五）捐贈其推薦之公職候選人競選費用支出。
    （六）雜支支出。
    （七）返還捐贈支出。
    （八）繳庫支出。
    三、餘絀部分。
    四、超過新臺幣三萬元收支對象之詳細資料。
    五、其他經受理申報機關指定應載明之事項。
    擬參選人會計報告書，應記載下列事項：
    一、收入部分：
    （一）個人捐贈收入。
    （二）營利事業捐贈收入。
    （三）政黨或人民團體捐贈收入。
    （四）其他收入。
    二、支出部分：
    （一）人事費用支出。
    （二）宣傳支出。
    （三）租用宣傳車輛支出。
    （四）租用競選辦事處支出。
    （五）集會支出。
    （六）交通旅運支出。
    （七）雜支支出。
    （八）返還捐贈支出。
    （九）繳庫支出。
    （十）公共關係費用支出。
    三、餘絀部分。
    四、超過新臺幣三萬元收支對象之詳細資料。
    五、其他經受理申報機關指定應載明之事項。
    第二項第四款及前項第四款所稱詳細資料，包括收支對象之姓名、國民身分證統一編號、住址、金額、用途，其為法人或非法人團體者，其名稱、統一編號或登記字號及主事務所地址。


    Article 20, Political Donations Act
    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 for reference, and compile an accounting report based on the aforesaid data. Political donations given by articles less than total NT$2000 may be free of recording.
    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.
    (7) Expenditures of returning donation.
    (8) Expenditures for depositing donations into the national treasury.
    3. Surplus or deficit.
    4. Detailed data about the object of income or expenditure of more than NT$30,000.
    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. 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 of personnel expenses.
    (2) Expenditures on propaganda.
    (3) Expenditures on leasing propaganda vehicles.
    (4) Expenditures on leasing campaign offices.
    (5) Expenditures on gathering.
    (6) Expenditures on transportation and trip.
    (7) Miscellaneous expenditures.
    (8) Expenditures of returning the donations.
    (9) Expenditures for depositing donations into the national treasury.
    (10)Expenditures of PR expenses.
    3. Surplus or deficit.
    4. Detailed data about the object of income or expenditure of more than NT$30,000.
    5. Other matters specified by the authority hearing declaration.
    The detailed data referred to in Subparagraph 4 of Paragraph 2 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.

    Article 15

    The total amount of secret political donations accepted by the political parties, political associations and persons planning to participate in a campaign may not exceed thirty percent (30%) of the total incomes of political donations declared, and the excessive part, if any, shall be transferred to the authority hearing declarations for depositing into the national treasury when declaring incomes.

  • Source

    《政治獻金法》第二十條


    Article 15, Article 20, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
53. Must reports from political parties and/or candidates include information on itemized income?
  • CodeYes
  • Comment

    《政治獻金法》第20條
    政黨、政治團體及擬參選人應設收支帳簿，由其本人或指定之人員按日逐筆記載政治獻金之收支時間、對象及其地址、用途、金額或金錢以外經濟利益之價額等明細，以備查考，並據以製作會計報告書。但新臺幣二千元以下之實物政治獻金，得免記載。
    政黨、政治團體會計報告書，應記載下列事項：
    一、收入部分：
    （一）個人捐贈收入。
    （二）營利事業捐贈收入。
    （三）人民團體捐贈收入。
    （四）上年度結存。
    （五）其他收入。
    二、支出部分：
    （一）人事費用支出。
    （二）業務費用支出。
    （三）公共關係費用支出。
    （四）選務費用支出。
    （五）捐贈其推薦之公職候選人競選費用支出。
    （六）雜支支出。
    （七）返還捐贈支出。
    （八）繳庫支出。
    三、餘絀部分。
    四、超過新臺幣三萬元收支對象之詳細資料。
    五、其他經受理申報機關指定應載明之事項。
    擬參選人會計報告書，應記載下列事項：
    一、收入部分：
    （一）個人捐贈收入。
    （二）營利事業捐贈收入。
    （三）政黨或人民團體捐贈收入。
    （四）其他收入。
    二、支出部分：
    （一）人事費用支出。
    （二）宣傳支出。
    （三）租用宣傳車輛支出。
    （四）租用競選辦事處支出。
    （五）集會支出。
    （六）交通旅運支出。
    （七）雜支支出。
    （八）返還捐贈支出。
    （九）繳庫支出。
    （十）公共關係費用支出。
    三、餘絀部分。
    四、超過新臺幣三萬元收支對象之詳細資料。
    五、其他經受理申報機關指定應載明之事項。
    第二項第四款及前項第四款所稱詳細資料，包括收支對象之姓名、國民身分證統一編號、住址、金額、用途，其為法人或非法人團體者，其名稱、統一編號或登記字號及主事務所地址。


    Article 20, Political Donations Act
    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 for reference, and compile an accounting report based on the aforesaid data. Political donations given by articles less than total NT$2000 may be free of recording.
    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.
    (7) Expenditures of returning donation.
    (8) Expenditures for depositing donations into the national treasury.
    3. Surplus or deficit.
    4. Detailed data about the object of income or expenditure of more than NT$30,000.
    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. 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 of personnel expenses.
    (2) Expenditures on propaganda.
    (3) Expenditures on leasing propaganda vehicles.
    (4) Expenditures on leasing campaign offices.
    (5) Expenditures on gathering.
    (6) Expenditures on transportation and trip.
    (7) Miscellaneous expenditures.
    (8) Expenditures of returning the donations.
    (9) Expenditures for depositing donations into the national treasury.
    (10)Expenditures of PR expenses.
    3. Surplus or deficit.
    4. Detailed data about the object of income or expenditure of more than NT$30,000.
    5. Other matters specified by the authority hearing declaration.
    The detailed data referred to in Subparagraph 4 of Paragraph 2 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.

  • Source

    《政治獻金法》第二十條


    Article 20, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
54. Must reports from political parties and/or candidates include information on itemized spending?
  • CodeYes
  • Comment

    《政治獻金法》第20條
    政黨、政治團體及擬參選人應設收支帳簿，由其本人或指定之人員按日逐筆記載政治獻金之收支時間、對象及其地址、用途、金額或金錢以外經濟利益之價額等明細，以備查考，並據以製作會計報告書。但新臺幣二千元以下之實物政治獻金，得免記載。
    政黨、政治團體會計報告書，應記載下列事項：
    一、收入部分：
    （一）個人捐贈收入。
    （二）營利事業捐贈收入。
    （三）人民團體捐贈收入。
    （四）上年度結存。
    （五）其他收入。
    二、支出部分：
    （一）人事費用支出。
    （二）業務費用支出。
    （三）公共關係費用支出。
    （四）選務費用支出。
    （五）捐贈其推薦之公職候選人競選費用支出。
    （六）雜支支出。
    （七）返還捐贈支出。
    （八）繳庫支出。
    三、餘絀部分。
    四、超過新臺幣三萬元收支對象之詳細資料。
    五、其他經受理申報機關指定應載明之事項。
    擬參選人會計報告書，應記載下列事項：
    一、收入部分：
    （一）個人捐贈收入。
    （二）營利事業捐贈收入。
    （三）政黨或人民團體捐贈收入。
    （四）其他收入。
    二、支出部分：
    （一）人事費用支出。
    （二）宣傳支出。
    （三）租用宣傳車輛支出。
    （四）租用競選辦事處支出。
    （五）集會支出。
    （六）交通旅運支出。
    （七）雜支支出。
    （八）返還捐贈支出。
    （九）繳庫支出。
    （十）公共關係費用支出。
    三、餘絀部分。
    四、超過新臺幣三萬元收支對象之詳細資料。
    五、其他經受理申報機關指定應載明之事項。
    第二項第四款及前項第四款所稱詳細資料，包括收支對象之姓名、國民身分證統一編號、住址、金額、用途，其為法人或非法人團體者，其名稱、統一編號或登記字號及主事務所地址。


    Article 20, Political Donations Act
    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 for reference, and compile an accounting report based on the aforesaid data. Political donations given by articles less than total NT$2000 may be free of recording.
    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.
    (7) Expenditures of returning donation.
    (8) Expenditures for depositing donations into the national treasury.
    3. Surplus or deficit.
    4. Detailed data about the object of income or expenditure of more than NT$30,000.
    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. 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 of personnel expenses.
    (2) Expenditures on propaganda.
    (3) Expenditures on leasing propaganda vehicles.
    (4) Expenditures on leasing campaign offices.
    (5) Expenditures on gathering.
    (6) Expenditures on transportation and trip.
    (7) Miscellaneous expenditures.
    (8) Expenditures of returning the donations.
    (9) Expenditures for depositing donations into the national treasury.
    (10)Expenditures of PR expenses.
    3. Surplus or deficit.
    4. Detailed data about the object of income or expenditure of more than NT$30,000.
    5. Other matters specified by the authority hearing declaration.
    The detailed data referred to in Subparagraph 4 of Paragraph 2 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.

  • Source

    《政治獻金法》第二十條


    Article 20, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
55. Which institution(s) receives financial reports from political parties and/or candidates?
  • CodeAuditing agency | Other
  • Comment

    《政治獻金法》第4條
    受理政治獻金申報之機關為監察院。


    Article 4: The authority hearing the declaration of political donations is the Control Yuan. Control Yuan may commission municipal or county (city) election commission to undertake declaration, dedicated accounts permission, change and cancellation of political donations for persons planning to participate in campaign in accordance with Subparagraph 4 of Paragraph 1 of Article 12. Costs of the commission are paid by the Control Yuan. "; Article 22: "For the incomes and expenditures of political donations, the authority hearing declaration may request the declarer to submit the relevant vouchers or evidential documents, and send inspectors or employ professionals to examine the authenticity. Where necessary, 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."

  • Source

    《政治獻金法》第四條


    Article 4, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
56. Which institution(s) is responsible for examining financial reports and/or investigating violations?
  • CodeAuditing agency | Other
  • Comment

    《政治獻金法》第33條
    依本法所處之行政罰，由監察院處罰之。


    Article 33, Political Donations Act
    The administrative sanctions prescribed in this Act shall be imposed by the Control Yuan.

  • Source

    《政治獻金法》第三十三條


    Article 33, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?
  • CodeRefer for investigation | Carry out investigation | Request additional information from potential violator | Request additional information from others | Impose sanctions
  • Comment

    《政治獻金法》第4條
    受理政治獻金申報之機關為監察院。
    《政治獻金法》第22條
    受理申報機關對於政治獻金之收支情形，得要求檢送收支憑證或證明文件，派員或聘請專業人員查核之；必要時，並得向相關營利事業、廠商、團體、機關（構）、法人或個人查詢、請其說明或提供證明文件；受查核、查詢、應說明或提供證明文件者，不得規避、妨礙或拒絕。
    政治獻金收支憑證、證明文件，應於申報後保管五年。於發生訴訟時，應保管至裁判確定後三個月。
    第一項查核準則，由受理申報機關定之。
    《政治獻金法》第33條
    依本法所處之行政罰，由監察院處罰之。

    Article 4, Political Donations Act
    The authority hearing the declaration of political donations is the Control Yuan.


    Article 22, Political Donations Act
    For the incomes and expenditures of political donations, the authority hearing declaration may request the declarer to submit the relevant vouchers or evidential documents, and send inspectors or employ professionals to examine the authenticity. Where necessary, 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.
    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 judgment is determined.
    Regulations governing the audit referred to in the preceding Paragraph shall be prescribed by the authority hearing declaration.


    Article 33, Political Donations Act
    The administrative sanctions prescribed in this Act shall be imposed by the Control Yuan.

  • Source

    《政治獻金法》第四條、第二十二條、第三十三條


    Article 4, Article 22, Article 33, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)
58. What sanctions are provided for political finance infractions?
  • CodeFines | Prison | Forfeiture
  • Comment

    《政治獻金法》第15條
    政黨、政治團體及擬參選人收受政治獻金，應查證是否符合第七條第一項、前條、第十七條第一項、第二項或第十八條第一項、第二項規定；其不符合者，除不符合第七條第一項第七款至第九款規定者不得返還外，餘均得於第二十一條所定申報截止日前將違反規定部分之政治獻金返還捐贈者；其不返還或不能返還者，應於第二十一條所定申報截止日前繳交受理申報機關辦理繳庫；其符合者，如不願收受，亦得於第二十一條所定申報截止日前返還捐贈者。
    《政治獻金法》第25條
    擬參選人違反第八條規定收受第七條第一項第七款至第九款規定對象之政治獻金，未依第十五條規定之期限繳交受理申報機關辦理繳庫，或違反第十三條規定募集政治獻金者，處五年以下有期徒刑；為擬參選人收受或募集政治獻金之代理人、受雇人亦同。
    政黨、政治團體之負責人、代表人或代理人、受雇人犯前項之罪者，依前項之規定處罰。
    《政治獻金法》第26條
    擬參選人違反第十條第一項規定未經許可設立專戶而收受政治獻金者，處三年以下有期徒刑，得併科新臺幣二十萬元以上一百萬元以下罰金；為擬參選人收受政治獻金之代理人、受雇人亦同。
    政黨、政治團體之負責人、代表人或代理人、受雇人犯前項之罪者，依前項之規定處罰。
    《政治獻金法》第30條
    政黨、政治團體及擬參選人有下列情形之一者，處新臺幣六萬元以上一百二十萬元以下罰鍰，並得限期命其申報、存入專戶、繳交或補正；屆期不申報、存入專戶、繳交或補正者，得按次處罰
    《政治獻金法》第32條
    擬參選人違反第二十三條第四項規定捐贈賸餘政治獻金者，按其違反規定之捐贈金額處二倍以下之罰鍰。

    Article 15, Political Donations Act
    When accepting political donations, the political parties, political associations and persons planning to participate in a campaign shall confirm whether the donations conform to any of the provisions of Paragraph 1 of Article 7, the preceding Article, Paragraph 1 or 2 of Article 17, or Paragraph 1 or 2 of Article 18. If any of the provisions is not satisfied, except where the donations do not conform to Subparagraphs 7 to 9 of Paragraph 1 of Article 7 and cannot be returned, the donations that violate the aforesaid provisions shall be returned to the donors within the deadline prescribed in Article 21. Donations which are not returned or unable to be returned shall be handed in to the authority hearing declarations for depositing into the national treasury within the deadline prescribed in Article 21. Donations which conform to the provisions but are refused may be returned to the donors within the deadline prescribed in Article 21.

    Article 25, Political Donations Act
    A person planning to participate in a campaign who accepts political donations infringing on the provisions of Article 8 from donators regulated in Subparagraphs 7 to 9 of Paragraph 1 of Article 7, and does not hand in to the authority hearing declarations for depositing into the national treasury in accordance with Article 15, or collects political donations infringing on the provision of Article 13, 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 a 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.

    Article 26, Political Donations Act
    A person planning to participate in campaign, if infringes the provision of Paragraph 1 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.

    Article 30, Political Donations Act
    The political parties, political associations and persons planning to participate in a campaign who commit any of the following actions shall be fined a sum of not less than NT$60,000 and not more than NT$1,200,000, 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, the punishment may be imposed per violation

    Article 32, Political Donations Act
    The persons planning to participate in a campaign who infringe the provision of Paragraph 4 of Article 23 and donate residual political donations, shall be fined up to a sum doubling the amount of the donations accepted in violation of the aforesaid provision.

  • Source

    《政治獻金法》第十五條、第二十五條、第二十六條、第三十條、第三十二條


    Article 15, Article 25, Article 26, Article 30, Article 32, Political Donations Act
    (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

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