Act governing the administration of professional engineering consulting firms Article 23
The professional engineering consulting firms shall budget funds for research and development and talent cultivation on an annual basis, in an amount not below 0.5% of the total revenues of engineering technological services received in the year.
中文原文 工程技術顧問公司管理條例第23條
工程技術顧問公司應按年編列研究發展及人才培育經費；其經費不得少於年度工程技術服務業務營業收入總額千分之五。