振興經濟消費券發放特別條例

This provision states the law’s purpose: to issue consumer vouchers to stimulate the economy, increase private consumption, and promote domestic demand.

This provision says the regulation takes effect on the date of publication and lasts until September 30, 2009.

The competent authority for this provision is the Executive Yuan Council for Economic Planning and Development.

主管機關負責消費券發放的規劃與推動；預算編列機關在執行相關預算時，得委託相關部會及機構辦理印製、發放、兌付、宣導等事宜。

中央政府辦理發放消費券所需經費，應以特別預算編列；其經費來源也可以借債辦理，並可不受相關預算與年度舉債額度限制。

符合內政部所定資格的人可以領取每人新臺幣3,600元消費券，並可用於購買貨物、勞務或捐贈；個人領取的消費券免納所得稅。

Consumer vouchers may not be exchanged for change, resold, converted into cash or gift certificates, or used to store monetary value electronically, magnetically, or optically. They also may not be subject to seizure, set-off, security, or compulsory enforcement.

本條授權主管機關、內政部及財政部分別訂定消費券購買、發放、領取與入帳等相關辦法。

Consumption-voucher related business may be exempt from the Government Procurement Act’s bidding and award rules.

非金融機構營業人違反第六條時，稅捐稽徵機關可按消費券面額處一倍至三倍罰鍰。