Act of the Central Trust of China Article 14
The approval on Bad Debt in regards to the core businesses of the Bureau should be authorized to the Board of Directors, and the authorized quota should be defined by the Ministry of Finance based on the Income Tax Act.
中文原文 中央信託局條例第14條
本局經營業務所發生呆帳之核銷，由財政部依所得稅法，核定額度，授權理事會辦理。