Political Finance Database

Article 7.8: Political parties, political associations, and persons planning to participate in the campaign shall not accept political donations from following objects:… 8. Foreign citizens, juridical persons, associations or other institutions; or the juridical persons, associations or other institutions mainly composed of the members of foreign people, juridical persons, associations or other institutions.

Article 7.8: Political parties, political associations, and persons planning to participate in the campaign shall not accept political donations from following objects:… 8. Foreign citizens, juridical persons, associations or other institutions; or the juridical persons, associations or other institutions mainly composed of the members of foreign people, juridical persons, associations or other institutions.

Article 14: Anyone may not contribute donations in the name of others or contribute secret donation of more than NT$10,000.

Article 14: Anyone may not contribute donations in the name of others or contribute secret donation of more than NT$10,000.

Article 7: Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects: 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.

Article 7: Those who may contribute to political donations are limited to individuals, political parties, civil associations and profit-seeking businesses other than following objects: 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.

Article 7: 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.

Article 7: 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.

Article 49: The public broadcast TV station, non-profit broadcast radio station, wireless or wire TV stations may not broadcast the campaign advertisement.

Article 17: 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 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.

Political Donations Act 2015, Article 17

Article 18: The total amount of donations contributed to a same person planning to participate in campaign each year may not exceed the following limits: 1. By individuals: NT$100,000. 2. By profit-seeking businesses: NT$1,000,000. 3. By civil associations: NT$500,000.

In-kind donations are including in the definition of contributions.

Article 2: 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.

In-kind donations are defined as part of contributions.

Article 2: 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.

Article 23: 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.

Article 22: 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.

According to Article 22, need 3% in latest legislative elections.

Article 22: 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

Very general guidelines

Article 48: 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

Determined by Central Election Commission

Article 48: 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

Article 43: Except for the national integrated election and the overseas election of central civil servants, if there is only one electee and the vote gained by the electee reaches not less than 1/3 of the vote for being elected in the electoral district, or if there are two or more electees and one of them gains a vote of not less than 1/2 of the vote for being elected, the campaign expenses paid by the electee shall be subsidized by a rate of NT$30 per vote. However, the maximum subsidy may not exceed the maximum campaign fund of the candidates in this electoral district. For the vote for being elected referred to in the preceding Paragraph, if there are two or more electees, the lowest vote shall apply; if the electee of the lowest vote is elected in the quota reserved for women, the lowest vote for being elected shall refer to the vote of the electee of the second lowest vote. The election commissions shall work out the amount of the subsidy for campaign funds referred to in Paragraph One within 30 days commencing from the day after the public notice of the list of electees is issued, and notify the candidate to prepare the receipt and receive the subsidy from the election commission within 3 months. The subsidies for campaign funds in the preceding Paragraph which shall be deducted directly in accordance with the provisions prescribed in Paragraph Two of Article 130 shall be deducted in advance; the residual amount will be granted if there is any. When the candidate who receives the subsidy for campaign expense has been convicted violating the rules in Article 97, first paragraph of Article 99, first paragraph of Article 101, subparagraph 1 of first paragraph of Article 102; or the election has been convicted invalid due to the violation of provisions of subparagraph 3 of first paragraph of Article 120, the election commission should, after receiving the letter of notification, notify the candidate to refund the received amount and the deducted subsidy within 30 days. If the candidate fails to refund the amount, the matter will be enforced forcibly. Every year the state shall apportion subsidies for campaign to the political parties, and the standard of apportionment shall be determined based on the latest election of members of the Legislative Yuan. If a ratio of vote attained by the political party achieves not less than 3.5% in the national integrated election and the overseas election of central civil servants, the subsidy for campaign funds shall be granted to the political party by a rate of NT$50 per vote every year. The Central Election Commission shall work out the amount of the subsidy every fiscal year, and notify the candidate to prepare the receipt and receive the subsidy from the Central Election Commission within 1 month, till the tenure of the current session of the members of the Legislative Yuan expires. For the candidates or political parties who do not receive the subsidy for campaign expenses within the specified time limit, the election commissions shall hasten them to receive it within 3 months; the subsidy not received within the specified period is regarded as abandonment. The subsidies required in Paragraphs One and Six shall be budgeted pursuant to the provisions of Article 13.

Article 43: Except for the national integrated election and the overseas election of central civil servants, if there is only one electee and the vote gained by the electee reaches not less than 1/3 of the vote for being elected in the electoral district, or if there are two or more electees and one of them gains a vote of not less than 1/2 of the vote for being elected, the campaign expenses paid by the electee shall be subsidized by a rate of NT$30 per vote. However, the maximum subsidy may not exceed the maximum campaign fund of the candidates in this electoral district. For the vote for being elected referred to in the preceding Paragraph, if there are two or more electees, the lowest vote shall apply; if the electee of the lowest vote is elected in the quota reserved for women, the lowest vote for being elected shall refer to the vote of the electee of the second lowest vote. ; Article 67: The quota of women electees of each political party referred to in the preceding Paragraph shall not be less than 1/2. The quota of women electees distributed to each political party shall be distributed in accordance with the sequence of the list of candidates registered by each political party. Within the quota of women electees distributed to a political party, if the women electees determined by distributing the quota in accordance with the sequence in the list of candidates are less than the due quota of women electees, the women candidates ranking behind in sequence shall have the priority to be elected. If the number of women candidates registered by a political party in the list of candidates is less than the quota reserved for women, it shall be regarded as vacancy." See also Articles 67 and 68.

Article 33: In any political party election of party leaders and/or election of central, municipal, and/or county/city-level party officers, any of the following circumstances shall be punishable by imprisonment of not more than three years and a fine not exceeding NT$300,000: 1. A person with the right to vote demands, agrees upon with a tacit accord, or receives property or other unfair advantage in exchange for not exercising said right to vote or exercising it for any agreed-upon purpose. 2. A person seeks to induce another/others who have the right to vote, by promising with a tacit accord or delivering property or other unfair advantage, not to exercise said right to vote or to exercise said vote for any agreed-upon purpose. 3. A person seeks to induce a candidate to forfeit an election or hold certain agreed-upon campaign activities by promising with a tacit accord or delivering property or other unfair advantage. 4. A candidate demands, agrees upon with a tacit accord, or accepts property or other unfair advantage in exchange for forfeiting an election or holding certain agreed-upon campaign activities.

Article 41: 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). If the maximum campaign fund has a mantissa of less than NT$1000, it shall be rounded to NT$ 1,000 by transfer method. The total population in the electoral districts referred to in Paragraph Two refers to the total population of household statistics on the final day of the sixth month before the month of polling.

Article 41: 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). If the maximum campaign fund has a mantissa of less than NT$1000, it shall be rounded to NT$ 1,000 by transfer method. The total population in the electoral districts referred to in Paragraph Two refers to the total population of household statistics on the final day of the sixth month before the month of polling.

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 described in Paragraph 1 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. 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. The competent authority shall notify political parties that fail to submit property and financial statements pursuant to Paragraphs 1–3 to do so within a prescribed period of time; the competent authority shall notify political parties to revise submitted statements that do not meet requirements. The competent authority may make public declarations in government gazettes, government newsletters, or online regarding political parties that fail to submit statements, make required revisions to statements, or comply with regulations even after revisions are made, if deemed necessary.

Article 20: 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 candidates of public offices as campaign funds. (6) Miscellaneous expenditures. (7) Expenditures of returning donation. (8) Expenditures for depositing donations into the national treasury.

Article 20: 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.

Article 21: 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.

Article 15: The total amount of secret political donations accepted by the political parties, political associations and persons planning to participate in campaign may not exceed one tenth (10%) of the total incomes of political donations declared, and the excessive part, if any, shall be transferred to the authority hearing declaration for depositing them into the national treasury when declaring the incomes.

Article 20: 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.

Article 20: 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.

Control Yuan.

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."

Control Yuan and designated agencies

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." Article 33: "The administrative sanctions prescribed in this Act shall be imposed by the Control Yuan. The preceding administrative sanctions after confirmation shall be published on the government bulletin or newspapers, and publicized through computer network by the Control Yuan."