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Financial Administration

Regulations Authorizing Individual Revenue Refund Operation of Subordinate Authorities of Kaohsiung City Government

Letter of Kaohsiung City Government Kao-Shi-Tsai-1-Tzu No. 46864 on December 6, 1997
  • Attn: Finance Bureau 3---5

  • To: Economic Affairs Bureau, Kaohsiung City Government; Department of Motor Vehicle Kaohsiung City; Kaohsiung City Government Police Bureau – Criminal Investigation Brigade; Yencheng Land Office; Sinsing Land Office; Cianjhen Land Office; Sanmin Land Office; Nanzih Land Office; Ren-ai Senior Citizen's Home

  • CC: Audit Department in Kaohsiung City, Ministry of Audit; Kaohsiung City Government Police Bureau; Kaohsiung's Land Administration Office; Department of Budget, Accounting and Statistics; Bank of Kaohsiung (for information); Finance Bureau (for record-keeping) (Attachment included)

  • Subject: For simplifying administration and ensuring convenience, please perform Municipal Treasury Revenue Refund Operation pursuant to Article 21 of the amended Regulations of Kaohsiung City Municipal Treasury.

  • Details:

    1. This is pursuant to Article 21 of Regulations of Kaohsiung City Municipal Treasury.
    2. For shortening the procedures of revenue refund, Article 8, Article 14, Article 21, Article 23 of Regulations of Kaohsiung City Municipal Treasury are amended and Article 21-1 is added. The amendment and addition has been "agreed and kept on file for reference" by the Executive Yuan per Letter Tai-86-Tsai No. 44761 on November 19, 1997.
    3. Pursuant to Article 21 of the above-mentioned Regulations, the Government authorizes your organization to engage in revenue refund operation on your own. For the relevant procedures, please refer to "Regulations Authorizing Individual Revenue Refund Operation of Subordinate Authorities of Kaohsiung City Government".
    4. Authorized limits of revolving money for refund are ratified as shown in "List of organizations authorized for individual revenue refund operation and the authorized limits of revolving money for refund". Please consult the Bank of Kaohsiung for processing the amount according to the authorized limits.
    5. In order to facilitate the Finance Bureau's control over the revenue refund operation at various organizations, the organizations shall submit monthly report on "Revenue Refund Situation" to the Finance Bureau. Six months after the implementation, respective competent authorities shall exercise control.
    6. These Regulations are put into force on the date of publication on the Government's gazette.

  • Attn: Finance Bureau 3---5

    To: Class 4 circulation

  • CC: Finance Bureau of Kaohsiung City Government

  • Subject: For simplifying administration and ensuring convenience, applications for revenue refund of NT$300 or below may be processed as petty cash item, and this shall be in effect from December 17, 1997 after publication on the Government's gazette.

  • Details:

    1. This is pursuant to Article 21-1 of the amended Regulations of Kaohsiung City Municipal Treasury.
    2. To minimize inconvenience of refund application, citizens applying for revenue refund of NT$300 or below may be paid from petty cash. Then, relevant documents such as the citizen's application for revenue refund, original copy of the receipt and photocopy of the municipal treasury revenue submission form, etc. shall be sent to the municipal treasury competent authority (Finance Bureau) on a monthly basis for back payment.
  • 1. The municipal treasury competent authority (Finance Bureau) shall determine the "organizations authorized for individual refund operation" and their authorized limits of revolving money for refund pursuant to Article 21 of Regulations of Kaohsiung City Municipal Treasury.
    Respective organizations authorized for individual refund operation and the Bank of Kaohsiung (Public Treasury Department) shall be informed of the decision mentioned in the foregoing paragraph.
    Authorized limits of the revolving money for refund as mentioned in Paragraph 1 shall be validated by the Finance Bureau annually depending on actual situation.
  • 2. Organizations authorized for individual refund operation shall fill in a "Seal Certificate for Municipal Treasury Revenue Refund Form" and send it to the Public Treasury Department of the Bank of Kaohsiung for record.
  • 3. Organizations authorized for individual refund operation shall, after being ratified or within one week of a new year, fill in a Revenue Refund Form (Transfer Only) for an amount within the authorized limits of the revolving money for refund, and apply to the Bank of Kaohsiung (Public Treasury Department) directly for appropriation of funds.
  • 4. The Bank of Kaohsiung (Public Treasury Department) shall monitor and control the revolving money for refund of the organizations authorized for individual refund operation.
  • 5. An exclusive account shall be set up to make deposits to and withdrawals from the revolving money for refund kept by the organizations authorized for individual refund operation, except the Land Administration Office.
  • 6. Revolving money for refund kept by the organizations authorized for individual refund operation shall not be used for other purposes apart from revenue refund.
  • 7. When the organizations authorized for individual refund operation have processed a certain amount of revenue refund according to the procedures, a "Revenue Refund Form" stating the refunded amount and the accounts of refund shall be sent to the Public Treasury Department of the Bank of Kaohsiung for reimbursement. The certain amount mentioned in the foregoing paragraph shall be fixed by the organizations authorized for individual refund operation themselves depending on their own needs.
  • 8. When the organizations authorized for individual refund operation are refunding an amount of NT$300 or below, the refund may be made out of petty cash first, and then be reimbursed from the revolving money for refund.
  • 9. When processing a single "revenue refund" with an amount exceeding the "revolving money for refund," the organizations authorized for individual refund operation may apply to the Finance Bureau for processing the revenue refund.
  • 10. Sums of money refunded by the organizations authorized for individual refund operation shall be listed in their accounting statements as stipulated.
  • 11. At the end of an accounting year, the revolving money for refund shall be handled as follows:
    (1) Reconcile the refunded but not yet reimbursed amount with the revolving money for refund.
    (2) Fill in a Municipal Revenue Submission Form for submitting the untransferred amount to the treasury under the original revolving money for refund account.
  • 12. The municipal treasury competent authority (Finance Bureau) shall make irregular inspections on the revenue refund operation of various organizations authorized for individual refund operation.