公務人員退休撫卹基金管理條例

This provision says the retirement, severance, and survivor benefit funds for political appointees, educators, and military personnel are included in this fund’s management.

本基金管理及監理所需費用，由政府編列預算支付。

本條規定，本條例的施行細則由考試院會同行政院訂定。

This article sets who decides the law’s commencement date and says the amended provisions generally take effect on the date of publication, with specified exceptions.

本條指定基金管理機關負責基金收支、管理及運用，基金監理委員會負責審議、監督及考核，並規定委員會組成比例與相關辦法的訂定機關。

This provision lists the fund’s sources and requires governments to budget and pay their contributions annually, and service agencies to collect monthly remittances from the covered personnel.

This provision lists the allowed uses of the fund and says the spending method for one category of expenses is set by the fund administrator, reviewed by the monitoring committee, and approved/published by the Ministry of Civil Service.

This provision limits how the fund may be used, requires an annual plan approved by the fund oversight committee, and sets a minimum average 3-year return standard.

本基金的會計年度要跟政府會計年度一致；它要依規定編列附屬單位預算，並由基金管理機關依程序辦理預算、決算與年度報告。

This foundation must establish an accounting system for its accounting matters in accordance with the accounting law.

本基金要統一管理、分戶設帳，並以收支平衡為原則；有賸餘時全數撥入基金，不足支付時要檢討調整繳費費率，或由政府撥款補助，且政府負最後支付責任。

特定退休、退職、退伍等給付中，屬於一百零九年十二月三十一日前繳付基金費用年資所計得的部分，免納所得稅；退撫基金的帳冊、單據及業務收支也免課稅捐。