| Legislative： |
Announced and enforcing by Ministry of Digital Affairs Order No. 1122001135 on September 22, 2023. |
| Content： |
- The Ministry of Digital Affairs (hereinafter referred to as “the Ministry”) has formulated these Directions to assist overseas schools at all levels and non-governmental organizations in organizing various activities conductive to the utilization of international
information technology resources in our country or the promotion of digital development and industrial innovation.
- The applicants eligible for subsidies (or donations) under these Directions (hereinafter referred to as the “applicant”) are as follows:
- Overseas educational institutions at all levels.
- Overseas non-governmental organizations.
- Applicants conducting relevant activities may apply for subsidies (or donations) in accordance with these Directions if they meet any of the following circumstances:
- To promote domestic digital industrial innovation or research development.
- To provide technological or upgrading guidance for domestic digital industries.
- To organize collaboration with domestic digital industries, academic institutions, and research institutions.
- To invest in domestic digital talents development.
- To conduct the planning of international digital communication resources in alignment with the national interest.
- To promote other matters related to domestic digital development.
- The amount of subsidy (or donation) shall be determined by considering the following factors:
- The content, purpose, significance, and duration of the activity.
- The estimated size and members of the management team.
- The estimation of total funds and the status of income, expenditure, and utilization of funds.
- The proportion of the applicant’s cooperative funds in relation to the total funds.
- The methods for handling penalty income or other derivative income generated from the implementation of activities under the subsidized (or donated) project.
- Other sources of subsidy (or donation) for the same project..
- Other matters related to the application for subsidy (or donation) funds.
- The applicant shall submit an application form, project proposal, declaration statement, and relevant documents to the Ministry or its subordinate agencies to apply for subsidies (or donations).
The project proposal, as mentioned in the preceding Paragraph, shall specify the following items:
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- Project objectives.
- Project contents and implementation methods.
- Execution timeline and progress.
- Expected benefits.
- Human resources allocation.
- Allocation of funds for each item (if there are other domestic or foreign subsidy (or donation) sources, they shall be specified).
- Other items designated by the Ministry or its subordinate agencies.
- The declaration statement, as mentioned in Paragraph 1 of the preceding Article, shall specify the following items:
- There are no records of a serious breach of contract occurring in the implementation of any science and technology projects sponsored by the R.O.C. government in the past three years.
- There is no suspension punishment from implementing any science and technology projects sponsored by the R.O.C. government currently in effect.
- No duplication of domestic tax incentives, rewards, or subsidies for the same matter under other laws has been claimed for the same subsidy (or donation) project.
- No unpaid domestic taxes have been outstanding in the past three years.
- No serious violation of laws or regulations related to environmental protection, labor safety and health, food safety and sanitation, or disabilities has occurred in the past three years.
In the event of false statements in the applicant’s declaration, the Ministry or its subordinate agencies shall reject the application; for those whose applications have been approved, such applications may
be suspended or revoked depending on the severity of the situation, and the funds already disbursed may be recovered.
- In the event that the required documents for the application do not meet the specified requirements, the Ministry or its subordinate agencies may notify the applicant to make corrections within a specified period. Failure to make corrections
within the specified period or incomplete corrections will result in the Ministry or its subordinate agencies not accepting the application.
- The Ministry or its subordinate agencies may convene review meetings for the purpose of reviewing the application and its amendment and implementation status.
- Applications that have been reviewed and met the requirements may be processed by the Ministry or its subordinate agencies through the following methods:
- To issue an approval for the items and amounts of subsidy (or donation).
- If necessary, to notify the applicant to enter into a subsidy (or donation) contract with the Ministry or its subordinate agencies within the specified period of approval. Failure to enter into the contract within the specified period
will result in the approval being rendered invalid, unless an extension is agreed upon by the Ministry or its subordinate agencies
- The appropriation and disbursement report of the subsidy (or donation) funds should be conducted in accordance with the following:
- The number of disbursement installments, methods, and the proportion of the subsidy (or donation) shall be specified in the approval letter or contract of the subsidized (or donated) project by this Ministry or its subordinate agencies,
taking into account the circumstances and timeline of individual case.
- Disbursement report of funds shall be conducted in accordance with the relevant regulations of the Guidelines for Handling Government Expenditure Vouchers, the Execution Guidelines for Central Government Agencies on Subsidies (or Donations)
Budget for Non-Governmental Organizations and Individuals, and the approval letter or contract of the subsidized (or donated) project.
When the recipients of subsidy (or donation) carry out the subsidized (or donated) project, they shall properly retain various receipts of expenditures in accordance with the relevant laws and regulations applicable in their location. The Ministry or its
subordinate agencies may, when necessary, request the provision of such records for audit purposes.
- The supervision and evaluation matters for the recipients of subsidies (or donations) by the Ministry or its subordinate agencies are as follows:
- In the event of failure to comply with the conditions approved or the requirements under the preceding Article, the Ministry or its subordinate agencies may reject the application for funds of a similar nature from the recipient.
- In the event of poor performance, improper use of subsidy (or donation) for its intended purpose, false reporting, or over-reporting, the subsidies (or donations) may be suspended or revoked depending on the severity of the situation,
and the funds already disbursed may be recovered.
- When the recipients of subsidy (or donation) apply for payment of funds, they shall be responsible for the accuracy and authenticity of the expenditure in accordance with the principle of good faith, and shall be held accountable for
any falsehoods.
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