House Tax Act Article 25
The effective date of this Act shall be determined by the Executive Yuan.The amended articles of this Act shall come into effect on the date of promulgation. However, the effective date of the articles amended and promulgated on June 20, 2001, shall be determined by the Executive Yuan; Articles 4 to 7, 12, and 15 amended on December 19, 2023, shall come into effect on July 1, 2024.