Political Finance Database

Taiwan

Taiwan

Bans and limits on private income
Public funding
Regulations of spending
Reporting, oversight and sanctions
Question Value
1. Is there a ban on donations from foreign interests to political parties?
Code
Yes
2. Is there a ban on donations from foreign interests to candidates?
Code
Yes
3. Is there a ban on corporate donations to political parties?
Code
No
Comment
Ban applies to donations from a profit-seeking?enterprise exceeding 10 percent of its annual total income and the sum of 3 million New Taiwan Dollars [I$ 168,000]. A profit-seeking enterprise that has lost money for three or more consecutive years may not give contributions for election expenses either.
4. Is there a ban on corporate donations to candidates?
Code
No
Comment
Ban applies to enterprises that has lost money for three or more consecutive years and to contributions exceeding 20,000 New Taiwan Dollars [I$ 1,100].
?
Partisan candidates registred with a political party with a nation-wide constituency and who claim to represent overseas Chinese may not accept campaign expenditure?contributions.

5. Is there a ban on donations from Trade Unions to political parties?
Code
No
6. Is there a ban on donations from Trade Unions to candidates?
Code
No
Comment
Ban does not apply as long as the Trade Union does not receive contributions from the Government.?Partisan candidates registred with a political party with a nation-wide constituency and who claim to represent overseas Chinese may not accept campaign expenditure contributions.

7. Is there a ban on anonymous donations to political parties?
Code
Yes
Comment
No direct ban, but de facto ban through requirement issue receipts for each contribution they receive.

8. Is there a ban on anonymous donations to candidates?
Code
Yes
Comment
No direct ban, but de facto ban since candidates must keep the receipt stub and submit these to the tax authorities, having to reveal the identity of donors.
9. Is there a ban on donations from corporations with government contracts to political parties?
Code
No
Source
10. Is there a ban on donations from corporations with government contracts to candidates?
Code
No
Comment

Ban applies to contribution of campaign expenditures to partisan candidates with a nation-wide constituency and who claim to represent overseas Chinese.

Source
11. Is there a ban on donations from corporations with partial government ownership to political parties?
Code
Yes
Source
12. Is there a ban on donations from corporations with partial government ownership to candidates?
Code
No
Comment

Ban applies to contribution of campaign expenditures to partisan candidates with a nation-wide constituency and who claim to represent overseas Chinese.

Source
13. Is there a ban on the use of state resources in favour or against a political party or candidate?
Code
Yes
Comment
 The radio station, wireless television station and cable system are obliged to be just and fair. Candidates/parties may not make use of radio or television broadcasting in their election campaign.
14. Is there a limit on the amount a donor can contribute to a political party during a non-election specific period?
Code
Yes, for both natural and legal persons
Source

 

Section 6, Article 45-4, Paragraph 3: 'All individual's contribution to a legally established political party may not exceed 20 percent of his/her annual total income and the sum of 200 thousand New Taiwan Dollars. A profit-seeking enterprise's contribution may not exceed 10 percent of its annual total income and the sum of 3 million New Taiwan Dollars.'Section 6, Article 45-4, Paragraph 4: 'the contribution is made to a political party may not be so entered, if the candidate so recommended failed to obtain an average of 5 percent of the ballots cast in an election of public officials or of higher than the Provincial (Municipal) level. In a non-election year the average of the last election shall be taken as the average. For a newly established political party the average shall be the average in the year of the next election.' (Source: The Public Officials Election and Recall Law, 1980)

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
Limit is 20% of an individual's annual income and 200,000 New Taiwan Dollars [I$ 11,000]; and 10% of an enterprise's annual income and 3 million New Taiwan Dollars [I$ 168,000].
16. Is there a limit on the amount a donor can contribute to a political party during an election?
Code
No
Comment

The prescribed limits apply during an election year as well as during a non-election year.

Source
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
Not applicable
Comment
NA
18. Is there a limit on the amount a donor can contribute to a candidate?
Code
Yes, for both natural and legal persons
Source
19. If there is a limit on the amount a donor can contribute to a candidate, what is the limit?
Code
Limit for individuals is 20,000 New Taiwan Dollars [I$ 1,100], 300,000 [I$ 17,000] for enterprises)
20. Is there a limit on the amount a candidate can contribute to their own election campaign?
21. Is there a limit on in-kind donations to political parties?
22. Is there a limit on in-kind donations to candidates?
23. Is there a ban on political parties engaging in commercial activities?
24. Is there a ban on political parties taking loans in relation to election campaigns?
25. Is there a ban on candidates taking loans in relation to election campaigns?
26. Is there a ban on donors to political parties/candidates participating in public tender/procurement processes?
27. Are there provisions requiring donations to go through the banking system?
Question Value
28. Are there provisions for direct public funding to political parties?
Code
Yes, regularly
Comment
Subsidies for election campaign expenditures are issued by the government every year.
29. What are the eligibility criteria for political parties to receive public funding?
Code
  • Share of votes in previous election
  • Showing receipts to the
  • Central Election Commission.
Comment

Subsidies are issued every year to parties that received at least 5% of the vote in the preceding Parliamentary election and that show their receipts to the EMB.

30. What is the allocation calculation for political parties to receive public funding?
Code
Flat rate by votes received
Comment
Flat rate per votes received (above 5%). Special rules apply to candidates and to parties' expenditures regarding the nation-wide constituency and those claiming to represent overseas Chinese.

31. What are the provisions on 'ear marking' direct public funding to political parties (how it should be used)?
Code
Campaign spending
32. Are there provisions for free or subsidized access to media for political parties?
Code
Yes
Comment
Political parties are entitled to present their political views on national television on at least two occasions, and each broadcast shall not be shorter than one hour.
33. What criteria determine allocation for free or subsidized access to media for political parties?
Code
Equal
Comment
Regards the election of the central public officials, Provincial governors and Municipal mayors.
34. Are there provisions for free or subsidized access to media for candidates?
Code
Yes
Comment

Candidates have access to national TV channels (but may not advertise in radio or TV)

35. Are there provisions for any other form of indirect public funding?
Code
Yes
Comment
Candidates, as well as donors to parties/candidates?may receive tax benefits.
36. Is the provision of direct public funding to political parties tied to gender equality among candidates?
Code
No
37. Are there provisions for other financial advantages to encourage gender equality in political parties?
Code
No
Question Value
38. Is there a ban on vote buying?
Code
Yes
39. Are there limits on the amount a political party can spend?
Code
No
40. If there are limits on the amount a political party can spend, what is the limit?
Code
Not applicable
Comment
NA
41. Are there limits on the amount a candidate can spend?
Code
Yes
Comment
Applies to campaign expenditures.
42. If there are limits on the amount a candidate can spend, what is the limit?
Code
The limit is based on the number of elected persons, divided by 70% of the total population of each constituency, multiplied with a basic amount of New Taiwan Dollars, then adding a fixed amount. The basic amount and fixed amount differ depending on election (e.g. delegate of National Assembly, Provincial governor etc).
43. Are there limits on the amount that third parties can spend on election campaign activities?
44. Are there limits on traditional media advertising spending in relation to election campaigns?
45. Are there limits on online media advertising spending in relation to election campaigns?
46. Do any other restrictions on online media advertisement (beyond limits) exist?
Question Value
47. Do political parties have to report regularly on their finances?
Code
Yes
Comment
Receipts of all contributions must be issued by parties and preceding receipts should be sent to the tax authorities annually.
48. Do political parties have to report on their election campaign finances?
Code
No
49. Do candidates have to report on their election campaign finances?
Code
Yes
Comment
Receipts for each contribution should be issued and sent to the tax authority.
50. Do third parties have to report on election campaign finances?
51. Is information in reports from political parties and/or candidates to be made public?
Code
No
52. Must reports from political parties and/or candidates reveal the identity of donors?
Code
Yes
Comment
Parties and candidates must issue receipts for each contribution they receive, and these shall be sent to the tax authorities.
53. Must reports from political parties and/or candidates include information on itemized income?
54. Must reports from political parties and/or candidates include information on itemized spending?
55. Which institution(s) receives financial reports from political parties and/or candidates?
Code
Other
Comment
Tax authority, Township (City) offices.
56. Which institution(s) is responsible for examining financial reports and/or investigating violations?
Code
Other
Comment

Tax authority.

57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?
58. What sanctions are provided for political finance infractions?
Code
  • Fines
  • Prison
  • Forfeiture
Comment
Fine, prison, confiscation of property (given as contribution), confiscation of bribes, confiscation of benefits.
Close tooltip