Political Donations Act Article 21
The accounting report for a political party or political association referred to in the preceding article shall be signed or sealed by the responsible persons or representative of the political party or political association; for a prospective candidate, the report shall be personally signed or sealed by the person, and should the amount reach NT$10 million or above, the report shall be audited and attested by the commissioned accountant within seventy days of the polling date. The accounting report shall be declared pursuant to the following provisions:1. Political parties and political association shall declare the report to the competent authority within five months of the end of the year.2. Any prospective candidate shall declare the report to the competent authority within three months of the polling day.If a prospective candidate dies after receiving political donations, the heir at law shall declare the accounting report to the competent authority within 3 three months of the date of inheritance, and the residual political donations shall be turned over to the competent authority upon declaration for deposit into the National Treasury.If a prospective candidate, after accepting political donations, is found to not have been registered as a candidate according to law or is found to have had the qualification as a registered candidate cancelled, acceptance of political donations shall stop immediately and an accounting report shall be declared within three months of the incident, and the residual political donations shall be turned over to the competent authority upon declaration for deposit into the National Treasury.The authority hearing declarations shall, within six months of the deadline for declaration, collate the accounting reports for inquiry and publicly release them on the Internet.Regulations governing the qualifications and procedures for inquiry, publications, and file formats for the accounting reports referred to in the preceding Paragraph shall be prescribed by the competent authority.
中文原文 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。
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。