| Article 1 |
These Rules are made in accordance with Paragraph 2 of Article 43 and Paragraph 2 of Article 44 of the Employment Service Law (the "Law").
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| Article 2 |
The taxation and financial service enterprises (the "Employers") which employ foreign nationals to undertake work specified in Items 1 or 2 of Paragraph 1 of Article 43 of the Law shall comply with these Rules, unless the law provides otherwise.
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| Article 3 |
The competent authority in charge of these Rules shall be the Ministry of Finance (the "MOF").
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| Article 4 |
The employers which employ foreign nationals in accordance with the provisions of Item 1of Paragraph 1 of Article 43 of these Rules shall mean the following enterprises:
- securities and futures enterprises: those which operate securities and futures businesses in accordance with the provisions of the Securities and Exchange Law or Foreign Futures Trading Law;
- financial enterprises: those which operate banking business in accordance with law;
- insurance business: those which operate insurance business in accordance with the provisions of the Insurance Law;
- certificed public accountant: those who practice certified public accountant business in accordance with the provisions of the Accounting Law; and
- other taxation and financial service enterprises under administration of the MOF.
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| Article 5 |
Employers who employ foreign nationals to undertake professional or technical work shall be limitied to the following, apart from an approval on a case-by-case basis by the MOF:
- securities and futures enterprises:
- to undertake the planning, research, analysis, administration or to bring in new technology for securities and securities finance businesses;
- to undertake the trading, investment, analysis and the auditing of finance and business or to bring in new technology for the futures business;
- financial enterprises:
to engage in the handling of deposit, credit extension, investment, trust, foreign exchange and other relevant financial businesses, and the planning, research and analysis, and management consulting work for the above businesses;
- insurance enterprises:
to undertake the adjustment, underwriting, actuary, investment, information, reinsurance, agency, brokerage, marketing, training, notarization, engineering, and risk management for life and property insurance or to bring in new technology;
- certified public accountant:
to assist the business prescribed in the Accounting Law.
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| Article 6 |
Employers who employ foreign nationals in accordance with the provisions of Item 2 of Paragraph 1 of Article 43 of the Law shall be limited to those in the securities, futures, financial and insurance service businesses.
The department head referred to in Item 2 of Paragraph 1 of Article 43 of the Law shall mean the managerial officer of that enterprise.
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| Article 7 |
Employers who employ foreign nationals shall submit the following documents to the MOF for approval:
- application;
- one copy of the employment contract or other necessary document;
- one photocopy of the passport or other identification document of the foreign national to be employed;
- certificate of education and work experience of the foreign national to be employed; and
- other documents designated by the competent authority.
The certificates referred to in the preceding Items 3 and 4 shall be translated into Chinese.
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| Article 8 |
Upon expiry of the employment period of a foreign national, when the employer considers it necessary to extend the employment period , it may within one month before expiry, submit the original approval letter, income tax filing return or income tax free certificate, and the original of the re-employment contract to the MOF for approval of extension.
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| Article 9 |
The MOF shall send a copy of the employment approval letter and relevant information to the Ministry of Foregin Affairs, Council of Labor Affairs of the Executive Yuan, National Police Administration of the Ministry of the Interior, the police station where the employer's business place is located and tax collection authority and the foreign national to be employed. The above provisisons shall apply mutatis mutandis to the re-employment , extension approval and revocation thereof.
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| Article 10 |
The foreign national to be employed shall not enter the territories of the R.O.C. before approval by the MOF.
Where employers who need to employ foreign nationals to temporarily undertake work specified in Article 5 above for a period of not more than six (6) months to deal with sudden or emergency events shall not be subject to the restrictions of the preceding Paragraph, provided, however, that an application for approval shall be filed with the MOF within three (3) days from the day following commencement of work.
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| Article 11 |
Foreign nationals who are employed to undertake work specified in Article 5 or Article 6 above shall have any of the following qualifications, and who are employed to take the position of department head shall have the qualifications for the relevant business:
- a doctoral degree from a relevant department of a local or foreign university, or a master degree with one-year work experience in the related field, or a bachelor degree with two-year work experience in the related field and excellent performance;
- having received high-level education or professional training or passed professional examination with excellent performance, and work experience in the same filed.
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| Article 12 |
If an application filed in accordance with these Rules satisfies any of the following conditions, the approval shall not be granted:
- violating the provisions of the Law or these Rules;
- information indicated on the submitted documents is insufficient or the documents failing to comply with the provisions , and failing to correct the above situation within the time period specified in the notice;
- employers which within the most recent year have violated the relevant laws and regulations of the MOF and the violation is serious.
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| Article 13 |
If the foreign national so employed has been denied by the relevant authority in the issuance of his entry visa or denied entrance, or has been restricted from leaving the territories of the R.O.C. or has been found having any of the above situations after entry, the MOF may revoke the approval thereof.
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| Article 14 |
The employment period for foreign nationals shall be three (3) years, and may be extended upon application.
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| Article 15 |
Where employers employ foreign nationals specified in Paragraph 1 of Article 48 of the Law, the provisions of Articles 5, 6 and 14 of these Rules shall not be applicable.
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| Article 16 |
These Rules shall become effective upon promulgation.
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