The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 2
The imposition of a countervailing duty and anti-dumping duty shall be approved, pursuant to the relevant acts and regulations, and publicized for implementation following the investigation and determination by the Ministry of Finance (hereinafter referred to as the MOF) as initiated ex officio, by an application, or by the referral of other government agencies.
中文原文 平衡稅及反傾銷稅課徵實施辦法第2條
平衡稅及反傾銷稅之課徵，由財政部依職權、申請或其他機關之移送，於調查、認定後，公告實施。