Permit and management regulations for the establishment of private senior citizens’ welfare institutions
2022-12-23
手機睡眠
語音選擇
Article 1
These regulations are stipulated according to Paragraph 4 of Article 36 of the Senior Citizens’ Welfare Act (hereinafter referred to as “the Act”).
Article 2
Competent authorities of governments of municipality or county(city) accepting applications for senior citizens’ welfare institutions with location stretched across administrative zones of municipality and county(city) will be the competent authority for such application.
Article 3
Under the circumstances that the application for the establishment of senior citizens’ welfare institutions is made by nature people, the person in charge should be an adult and has not been sentenced to deprivation of citizen’s rights, bankruptcy, under guardianship or receiving aids.
There should be regulations on social welfare items to be implemented for the mission or the working items listed on the association rules or the donation rules when the applications for the establishment of senior citizens’ welfare institutions are made by legal persons or groups. Additionally, no business behaviors are permitted in such applications.
There should be regulations on social welfare items to be implemented for the mission or the working items listed on the association rules or the donation rules when the applications for the establishment of senior citizens’ welfare institutions are made by legal persons or groups. Additionally, no business behaviors are permitted in such applications.
Article 4
Private senior citizens’ welfare institutions with the same business nature are not allowed to use the same names within the same municipality or county(city).
Article 5
To apply for the permit to establish senior citizens’ welfare institutions, the private person or group should present application forms together with explaining documents, 5 copies with the same format, of the following facts and file their applications to the competent authority of municipality government or county(city) governments where the institution will be located:
(1). basic information such as name of the institution, address, name of the person in charge, address of household registration, and so on.
(2). copy of minutes of the preparation meetings should be presented for applications for the establishment of senior citizens’ welfare institution foundations.
(3). purpose of establishment and business plan which includes business of institution and business scale, resources of fund, items of services, charging standards, service contracts and scheduled operation date.
(4). budgets: financial estimates of the annual income and expense should be listed.
(5). organization structure and size of personnel force: including number of staffs and supervisors, employing qualifications, employment terms, description of duty, welfare, administrative management, and so on.
(6). map of location, outlay, and general situation of constructions: including photo copy of usage license of the building, as-built drawings of the building, illustrations of fire control and safety, map of the building with 1:500 proportion, notes such as size of areas(in square meters) of each floor and compartment, explanation of the purpose of building and the size of the total area.
(7). proving documents of the usage rights of both the land and the building: including copies of the ownership certificate of the land and the building, notarized leasing contracts or agreements of usage with the period of 15 years should be presented if the applicant do not possess the ownership either of the land or the building. Agreement of freely termination of these contracts prior to the expiration of the validated period is prohibited. For applicants who present agreements on the usage of land, they should also present proving documents of the registration of the creation of superficies right within the same period.
(8). lists of properties.
(9). proof of guaranteed ability to fulfill operation and copy of insurance policy for public liability insurance.
In addition to the documents stipulated above, applicant for establishment permit of private senior citizens’ welfare institution foundations should present 5 copies with the same format of the following documents:
(1). donation rules or copy of will.
(2). lists of donated properties and related proving documents.
(3). lists of directors and photo copies of their ID; lists of supervisors and photo copies of their ID if there are supervisors for the institution; copies of passports or residence permits will be required for foreigners assuming the posts of directors or supervisors.
(4). agreement of willingness to assume director post and agreement of willingness to assume supervisor post if there is such a post for the institution.
(5). lists of stamps or signatures of the foundation and directors;
(6). donor’s written agreement of donating property to the foundation once the application for establishing foundation is permitted.
(7). Business plan.
Periods for leasing contracts or agreements of usage stipulated in subparagraph 7 of paragraph 1 will be more than 5 years for small private senior citizens’ welfare institutions.
Competent authorities of municipality or county(city)are entitled to ask applicants to present originals of documents stipulated in this Article depending on their needs.
(1). basic information such as name of the institution, address, name of the person in charge, address of household registration, and so on.
(2). copy of minutes of the preparation meetings should be presented for applications for the establishment of senior citizens’ welfare institution foundations.
(3). purpose of establishment and business plan which includes business of institution and business scale, resources of fund, items of services, charging standards, service contracts and scheduled operation date.
(4). budgets: financial estimates of the annual income and expense should be listed.
(5). organization structure and size of personnel force: including number of staffs and supervisors, employing qualifications, employment terms, description of duty, welfare, administrative management, and so on.
(6). map of location, outlay, and general situation of constructions: including photo copy of usage license of the building, as-built drawings of the building, illustrations of fire control and safety, map of the building with 1:500 proportion, notes such as size of areas(in square meters) of each floor and compartment, explanation of the purpose of building and the size of the total area.
(7). proving documents of the usage rights of both the land and the building: including copies of the ownership certificate of the land and the building, notarized leasing contracts or agreements of usage with the period of 15 years should be presented if the applicant do not possess the ownership either of the land or the building. Agreement of freely termination of these contracts prior to the expiration of the validated period is prohibited. For applicants who present agreements on the usage of land, they should also present proving documents of the registration of the creation of superficies right within the same period.
(8). lists of properties.
(9). proof of guaranteed ability to fulfill operation and copy of insurance policy for public liability insurance.
In addition to the documents stipulated above, applicant for establishment permit of private senior citizens’ welfare institution foundations should present 5 copies with the same format of the following documents:
(1). donation rules or copy of will.
(2). lists of donated properties and related proving documents.
(3). lists of directors and photo copies of their ID; lists of supervisors and photo copies of their ID if there are supervisors for the institution; copies of passports or residence permits will be required for foreigners assuming the posts of directors or supervisors.
(4). agreement of willingness to assume director post and agreement of willingness to assume supervisor post if there is such a post for the institution.
(5). lists of stamps or signatures of the foundation and directors;
(6). donor’s written agreement of donating property to the foundation once the application for establishing foundation is permitted.
(7). Business plan.
Periods for leasing contracts or agreements of usage stipulated in subparagraph 7 of paragraph 1 will be more than 5 years for small private senior citizens’ welfare institutions.
Competent authorities of municipality or county(city)are entitled to ask applicants to present originals of documents stipulated in this Article depending on their needs.
Article 6
Application forms, documents stipulated in the previous Article and 5 copies with the same format of the following documents should be presented to the competent authorities of municipality or county(city) by legal person when applying for establishment of private senior citizens’ welfare institutions:
(1). photo copy of legal person registration proving documents.
(2). photo copy of the letter approving the application for the establishment of private senior citizens’ welfare institutions by the competent authority in charge of legal person’s business.
(3). photo copy of legal person’s association rules or donation rules.
(4). resume of the person in charge.
(5). lists of Board directors or directors and their ID photo copies.
(6). stamps for the legal person, Board directors or directors.
(7). minutes of member’s meeting or Board of Director’s meeting where the legal person’s resolution to apply for setting up attached private senior citizens’ welfare institutions was formed.
(8). lists of properties for legal persons.
Corporations are limited to apply for establishment of subsidiary small size private senior citizens’ welfare institutions and these corporations are forbidden to launch donation campaigns under the name of the subsidiary small size private senior citizens’ welfare institutions.
(1). photo copy of legal person registration proving documents.
(2). photo copy of the letter approving the application for the establishment of private senior citizens’ welfare institutions by the competent authority in charge of legal person’s business.
(3). photo copy of legal person’s association rules or donation rules.
(4). resume of the person in charge.
(5). lists of Board directors or directors and their ID photo copies.
(6). stamps for the legal person, Board directors or directors.
(7). minutes of member’s meeting or Board of Director’s meeting where the legal person’s resolution to apply for setting up attached private senior citizens’ welfare institutions was formed.
(8). lists of properties for legal persons.
Corporations are limited to apply for establishment of subsidiary small size private senior citizens’ welfare institutions and these corporations are forbidden to launch donation campaigns under the name of the subsidiary small size private senior citizens’ welfare institutions.
Article 7
For private persons or groups applying for establishment permit of private senior citizens’ welfare institutions but fail to meet with the Land Use and Zoning Regulation, they should first present application forms and 5 copies with the same format of the following documents and apply for organization permit to competent authorities of municipality or county(city) where the institutions are intended to be located:
(1). basic information such as name of the institution and address(registration number), name and household registration address of the person in charge;
(2). minutes of preparatory meetings should be presented for applications for establishing foundation of private senior citizens’ welfare institutions;
(3). purpose of establishment and documents of business plan: including business for the institutions and business scale, resource of funding, service items, charging standards, service contracts and scheduled date of operation.
(4). documents of budget: listing of total income within the year and estimates of expenses;
(5). organization structure and size of personnel force: including items such as number of supervisors and staffs, employment qualification, work terms, items of tasks, welfare, administrative management, and so on.
(6). maps of location and outlay of buildings with proportions of 500:1 and notes such as size of areas(in square meters) of each floor and compartment, explanation of the purpose of building and the size of the total area.
(7). proving documents for usage right of the land: including copies of the ownership certificate of the land and proving documents for usage right of the land. Notarized lease contract with a period of 15 years or agreement of utilization of the land should be presented if the applying private persons or groups do not possess the ownership of the land. Agreement of freely termination of these contracts prior to the expiration of the validated period is prohibited. For applicants who present agreements on the usage of land, they should also present proving documents of the registration of the creation of superficies right within the same period.
Effective period of the organization permit in the previous paragraph is 3 years. Extension can be made with legitimate reasons prior to the expiration of the effective period. With the approval of competent authorities, one extension can be granted with the period of 3 years.
Organization permit of paragraph 1 will expire if the land still fails to meet with the Land Use and Zoning Regulation on the land use at the expiration of the effective period.
Paragraphs 3 and 4 of Article 5 are also applicable to this Article.
(1). basic information such as name of the institution and address(registration number), name and household registration address of the person in charge;
(2). minutes of preparatory meetings should be presented for applications for establishing foundation of private senior citizens’ welfare institutions;
(3). purpose of establishment and documents of business plan: including business for the institutions and business scale, resource of funding, service items, charging standards, service contracts and scheduled date of operation.
(4). documents of budget: listing of total income within the year and estimates of expenses;
(5). organization structure and size of personnel force: including items such as number of supervisors and staffs, employment qualification, work terms, items of tasks, welfare, administrative management, and so on.
(6). maps of location and outlay of buildings with proportions of 500:1 and notes such as size of areas(in square meters) of each floor and compartment, explanation of the purpose of building and the size of the total area.
(7). proving documents for usage right of the land: including copies of the ownership certificate of the land and proving documents for usage right of the land. Notarized lease contract with a period of 15 years or agreement of utilization of the land should be presented if the applying private persons or groups do not possess the ownership of the land. Agreement of freely termination of these contracts prior to the expiration of the validated period is prohibited. For applicants who present agreements on the usage of land, they should also present proving documents of the registration of the creation of superficies right within the same period.
Effective period of the organization permit in the previous paragraph is 3 years. Extension can be made with legitimate reasons prior to the expiration of the effective period. With the approval of competent authorities, one extension can be granted with the period of 3 years.
Organization permit of paragraph 1 will expire if the land still fails to meet with the Land Use and Zoning Regulation on the land use at the expiration of the effective period.
Paragraphs 3 and 4 of Article 5 are also applicable to this Article.
Article 8
When examining applications for permit of the establishment of private senior citizens’ welfare institutions, competent authorities of municipality and county(city) should work with related organizations and finish the examination within one month of applicant’s completion of preparation for documents stipulated in Article 5 and Article 6 and on-site examination of equipments and facilities should be conducted jointly by competent authorities and related organizations.
When examining applications for the organization permit of private senior citizens’ welfare institutions, competent authorities of municipality and county(city) should work with related organizations and finish the examination within three months of applicant’s completion of preparation for documents stipulated in the previous Article.
Any supplements of the applications for the previous two paragraphs will be advised by the competent authorities of municipality or county(city) in written notices requesting applicants to supplement within a limited time period.
When examining applications for the organization permit of private senior citizens’ welfare institutions, competent authorities of municipality and county(city) should work with related organizations and finish the examination within three months of applicant’s completion of preparation for documents stipulated in the previous Article.
Any supplements of the applications for the previous two paragraphs will be advised by the competent authorities of municipality or county(city) in written notices requesting applicants to supplement within a limited time period.
Article 9
Applications for establishment permits of private senior welfare citizens’ institutions or for organization permits of such institutions will be turned down by competent authorities of municipality or county(city) if one of the following conditions is met:
(1).no supplement is made within a limited time period after being advised to do so.
(2).fail to meet with the Act, the regulations or related rules of the establishment standards of senior citizens’ welfare institutions.
(3).any violation of related rules of the Act by person in charge of the senior citizens’ welfare institutions with no completion of improvement within a limited time period.
(4).violation of paragraph 1 of Article 15 or paragraph 2 of Article 49 of the Act by other private senior citizens’ welfare institutions run by the person in charge of the private senior citizens’ welfare institutions with punishment of abolishing permit by competent authorities in less than 2 years.
(5).violation of Article 16 of the Act by the person in charge of the private senior citizens’ welfare institution with punishment of abolishing permit by competent authorities in less than 2 years.
(6).the results of annual performance evaluation, checking or examination on the legal person or group conducted by competent authorities, competent authorities in charge of this business or other groups commissioned according to related laws are lower than A for two consecutive years starting from the year of application and counting backwards.
Rules of the previous paragraph also applies to applications for change of the person in charge and restoring business.
(1).no supplement is made within a limited time period after being advised to do so.
(2).fail to meet with the Act, the regulations or related rules of the establishment standards of senior citizens’ welfare institutions.
(3).any violation of related rules of the Act by person in charge of the senior citizens’ welfare institutions with no completion of improvement within a limited time period.
(4).violation of paragraph 1 of Article 15 or paragraph 2 of Article 49 of the Act by other private senior citizens’ welfare institutions run by the person in charge of the private senior citizens’ welfare institutions with punishment of abolishing permit by competent authorities in less than 2 years.
(5).violation of Article 16 of the Act by the person in charge of the private senior citizens’ welfare institution with punishment of abolishing permit by competent authorities in less than 2 years.
(6).the results of annual performance evaluation, checking or examination on the legal person or group conducted by competent authorities, competent authorities in charge of this business or other groups commissioned according to related laws are lower than A for two consecutive years starting from the year of application and counting backwards.
Rules of the previous paragraph also applies to applications for change of the person in charge and restoring business.
Article 10
With one of the following conditions, re-applications for establishment permit of private senior citizens’ welfare institutions by private persons or groups within the same administrative zone of municipality or county(city) should be turned dwon with written reasons attached:
(1).has one of the conditions stipulated in the various subparagraphs of paragraph 1 of the previous Article.
(2).the latest institution performance evaluation fails to reach B or more for senior citizens’ welfare institutions operated within the same municipality or county(city).
(1).has one of the conditions stipulated in the various subparagraphs of paragraph 1 of the previous Article.
(2).the latest institution performance evaluation fails to reach B or more for senior citizens’ welfare institutions operated within the same municipality or county(city).
Article 11
Before the permitting of establishment by competent authorities of municipality or county(city) for private senior citizens’ welfare institutions, business under the name of preparatory office for the private senior citizens’ welfare institutions or any other names is prohibited.
Article 12
After application for the establishment of private senior citizens’ welfare institutions is permitted, competent authorities of municipality or county(city) will put official stamps on application forms and their attachments. These documents will then be returned to applicants in two copies. Operation is not allowed until after receiving certificate of permission and emblems of senior citizens’ welfare institutions.
The certificate of permission on the previous paragraph should list the names, address, name of the person in charge, establishment date, business scale, area and senior citizens to be serviced by the private senior citizens’ welfare institutions.
The certificate of permission on paragraph 1 should be posted in obvious location where can be easily recognized within the private senior citizens’ welfare institutions.
Upon the certificate of permission on paragraph 1 was lost or was damaged, person in charge should prepare application forms and related documents and apply to competent authorities of municipality or count(city) for re-issuing or replacement within 15 days of the happening of facts.
The certificate of permission on the previous paragraph should list the names, address, name of the person in charge, establishment date, business scale, area and senior citizens to be serviced by the private senior citizens’ welfare institutions.
The certificate of permission on paragraph 1 should be posted in obvious location where can be easily recognized within the private senior citizens’ welfare institutions.
Upon the certificate of permission on paragraph 1 was lost or was damaged, person in charge should prepare application forms and related documents and apply to competent authorities of municipality or count(city) for re-issuing or replacement within 15 days of the happening of facts.
Article 13
For private senior citizens’ welfare institutions haven’t started operation 3 years after permission of their applications, competent authorities of municipality or county(city) should abolish the establishment permit and cancel their certificates of permissions of establishment.
Private senior citizens’ welfare institutions should operate at full scale and they are not allowed to hand over or entrust part of or all of their business to others to operate and benefit from such behaviors.
Private senior citizens’ welfare institutions should operate at full scale and they are not allowed to hand over or entrust part of or all of their business to others to operate and benefit from such behaviors.
Article 14
For private persons or groups applying downscaling, expanding business scale or moving for private senior citizens’ welfare institutions, they should present application forms together with reasons for application, plans for accommodating current senior citizens, and related items such as expansion of business or changing of address and apply to competent authorities for approval 3 months before the scheduled date of downscaling or expansion of business or moving.
Documents stipulated in Article 5 should be presented together with applications for expansion of business or moving stipulated in the previous paragraph. Competent authorities should, following these regulations and related rules on establishment standards for senior citizens’ welfare institutions, finish their examination within one month of accepting applications. Applications for expanding business scale stipulated in paragraph 1 should meet with the following rules:
(1). persons in charge should be the same;
(2). located in the same building and at the same floor or floors or no more than one floor directly up above or down below; for locations of different buildings, they have to be on the same piece of the base land.
(3). locations for business office should comply with related rules and basically stay within original administrative zone approved by competent authorities.
For private senior citizens’ welfare institutions applying for permits of expanding business or changing of location, operation is not allowed to start until after the competent authorities conduct on-site examinations over equipments and facilities with related organizations and the results of these examinations meet with related rules.
For expansion of business or changing of location stipulated in paragraph 1, Article 46 of the Act will be applied if operation starts without prior application to competent authorities from person in charge, or without approval even though applications have already been filed.
Re-application under these regulations should be filed if changing of locations stipulated in the first paragraph crosses administrative zone original approved by competent authorities. Original competent authorities should abolish the original establishment permit and cancel registrations of the certificate of establishment permit.
Documents stipulated in Article 5 should be presented together with applications for expansion of business or moving stipulated in the previous paragraph. Competent authorities should, following these regulations and related rules on establishment standards for senior citizens’ welfare institutions, finish their examination within one month of accepting applications. Applications for expanding business scale stipulated in paragraph 1 should meet with the following rules:
(1). persons in charge should be the same;
(2). located in the same building and at the same floor or floors or no more than one floor directly up above or down below; for locations of different buildings, they have to be on the same piece of the base land.
(3). locations for business office should comply with related rules and basically stay within original administrative zone approved by competent authorities.
For private senior citizens’ welfare institutions applying for permits of expanding business or changing of location, operation is not allowed to start until after the competent authorities conduct on-site examinations over equipments and facilities with related organizations and the results of these examinations meet with related rules.
For expansion of business or changing of location stipulated in paragraph 1, Article 46 of the Act will be applied if operation starts without prior application to competent authorities from person in charge, or without approval even though applications have already been filed.
Re-application under these regulations should be filed if changing of locations stipulated in the first paragraph crosses administrative zone original approved by competent authorities. Original competent authorities should abolish the original establishment permit and cancel registrations of the certificate of establishment permit.
Article 15
For changes of items, except for the ones stipulated in paragraph 1 of the previous Article, listed on the certificates of establishment permits for private senior citizens’ welfare institutions, person in charge should present application forms with items of intended change and reasons and apply for approval to competent authorities one month before the change. Competent authorities should mark on the back of the certificate of establishment permit the items such as history of approved changes, dates of terminated or resumed operations, reference number and items of changes when approving such applications.
For changes in person in charge for private small size senior citizens’ welfare institutions, the planned new person in charge should prepare documents stipulated in Article 5 and re-apply for establishment permit to competent authorities of municipality or county(city) one month before the intended change. But for cases of institutions recognized by competent authorities as meeting with the establishment standards or change of person in charge for legal persons or groups, original person in charge or the heir of the dead person in charge is allowed to present related documents and apply for permits of changes. Competent authorities of municipality or county(city) should abolish establishment permit and cancel registrations of certificate of permissions if changes of the above are done without following the laws.
For changes in person in charge for private small size senior citizens’ welfare institutions, the planned new person in charge should prepare documents stipulated in Article 5 and re-apply for establishment permit to competent authorities of municipality or county(city) one month before the intended change. But for cases of institutions recognized by competent authorities as meeting with the establishment standards or change of person in charge for legal persons or groups, original person in charge or the heir of the dead person in charge is allowed to present related documents and apply for permits of changes. Competent authorities of municipality or county(city) should abolish establishment permit and cancel registrations of certificate of permissions if changes of the above are done without following the laws.
Article 16
For private senior citizens’ welfare institution with intended operation suspension of more than one month, the institution should present application forms with items such as reasons, current number of senior citizens accommodated, settlement plan for staffs and dates of stopping and starting of operation and apply for approval to competent authorities. Competent authorities should state explicitly in the back of the approval letter that person in charge should comply with related laws when applying for resumption of business. Competent authorities should also conduct on-site inspection on the equipments, facilities and personnel.
The period of suspension of business applied for the previous paragraph should not be longer than one year. For applications with legitimate reasons, they are allowed to apply for extension within 15 days before expiration of the deadline. One extension with the period of one year is allowed with competent authorities’ approval.
Private senior citizens’ welfare institutions should present application forms and apply for approval of resumption of business to competent authorities within 15 days after the expiration of suspension of business.
Competent authorities should conduct on-site inspection over the equipments, facilities and personnel. Approval can only be granted if all of the above meet with related regulations.
Under the circumstances that private senior citizens’ welfare institutions suspend operation without prior approval, or period of suspension exceeds 6 month without applying for resumption of business, or application of resumption was denied, Article 46 of the Act will be applied by competent authorities. In addition, competent authorities are entitled to abolish the establishment permit and cancel registrations of the certificate of establishment permit.
The period of suspension of business applied for the previous paragraph should not be longer than one year. For applications with legitimate reasons, they are allowed to apply for extension within 15 days before expiration of the deadline. One extension with the period of one year is allowed with competent authorities’ approval.
Private senior citizens’ welfare institutions should present application forms and apply for approval of resumption of business to competent authorities within 15 days after the expiration of suspension of business.
Competent authorities should conduct on-site inspection over the equipments, facilities and personnel. Approval can only be granted if all of the above meet with related regulations.
Under the circumstances that private senior citizens’ welfare institutions suspend operation without prior approval, or period of suspension exceeds 6 month without applying for resumption of business, or application of resumption was denied, Article 46 of the Act will be applied by competent authorities. In addition, competent authorities are entitled to abolish the establishment permit and cancel registrations of the certificate of establishment permit.
Article 17
Upon termination of business or dismantle of business, private senior citizens’ welfare institutions should present application forms with items such as reasons for such moves, plans of accommodating senior citizens currently in the institutions and dates of intended implementation and apply for approval to competent authorities.
For private senior citizens’ welfare institutions fail to follow procedures of the previous paragraph, Article 46 of the law will be applied by competent authorities. Additionally, competent authorities should abolish establishment permit and cancel registrations of the certificate of establishment permit.
For private senior citizens’ welfare institutions fail to follow procedures of the previous paragraph, Article 46 of the law will be applied by competent authorities. Additionally, competent authorities should abolish establishment permit and cancel registrations of the certificate of establishment permit.
Article 18
Competent authorities are entitled to cancel or abolish establishment permit or organization permit if private senior citizens’ welfare institutions meet with one of the followings:
(1).items listed or documents presented are false when applying for establishment permit or organization permit;
(2).hand over part of or all of the business or entrust others to run the business and benefit from such behaviors;
(3).establishment permit of legal persons or groups had been cancelled or abolished by competent authorities or competent authorities in charge this business.
Competent authorities should also cancel registrations of certificate of establishment permit when cancelling or abolishing establishment permit of private senior citizens’ welfare institutions according to the previous paragraph.
(1).items listed or documents presented are false when applying for establishment permit or organization permit;
(2).hand over part of or all of the business or entrust others to run the business and benefit from such behaviors;
(3).establishment permit of legal persons or groups had been cancelled or abolished by competent authorities or competent authorities in charge this business.
Competent authorities should also cancel registrations of certificate of establishment permit when cancelling or abolishing establishment permit of private senior citizens’ welfare institutions according to the previous paragraph.
Article 19
Private senior citizens’ welfare institutions should return their establishment permits certificates if these permits were cancelled or abolished by competent authorities. Competent authorities should cancel such registrations for institutions failed to return their permits. Competent authorities should notify the court if these institutions cancelled are foundations.
Article 20
Private senior citizens’ welfare institutions should compile the following documents and present them to competent authorities for record keeping purpose before the end of November each year:
(1). document of business plan;
(2). document of annual budget;
(3). list of personnel.
Private senior citizens’ welfare institutions should compile the following documents of the previous fiscal year and present them to competent authorities for record keeping purpose before the end of May each year:
(1). document of business implementation;
(2). annual final accounts;
(3). general situation of personnel.
Small size private senior citizens’ welfare institutions are exempt from the regulations of the previous two paragraphs. However, competent authorities of municipality or county(city), depending the needs, are entitled to ask person in charge of the institutions to follow these regulations.
(1). document of business plan;
(2). document of annual budget;
(3). list of personnel.
Private senior citizens’ welfare institutions should compile the following documents of the previous fiscal year and present them to competent authorities for record keeping purpose before the end of May each year:
(1). document of business implementation;
(2). annual final accounts;
(3). general situation of personnel.
Small size private senior citizens’ welfare institutions are exempt from the regulations of the previous two paragraphs. However, competent authorities of municipality or county(city), depending the needs, are entitled to ask person in charge of the institutions to follow these regulations.
Article 21
Systems of finance, accounting and personnel for senior citizens’ welfare institutions attached to legal persons should be independent. Board directors, supervisors, directors or supervisors are not allowed to hold concurrent posts of working for private senior citizens’ welfare institutions established or subsidized by the legal persons or groups.
Article 22
Private senior citizens’ welfare institutions should establish accounting system. Balance sheet with more than NT$30 million dollars for annual final account should be signed by accountants.
Accounting basis for private senior citizens’ welfare institutions will be based on principles of accrual basis. However, cash basis will be applied during normal times. Adjustments will be made following the principles of accrual basis during year-end settlement of accounts. Account books should be kept to record details of accounting related matters.
Accounting basis for private senior citizens’ welfare institutions will be based on principles of accrual basis. However, cash basis will be applied during normal times. Adjustments will be made following the principles of accrual basis during year-end settlement of accounts. Account books should be kept to record details of accounting related matters.
Article 23
To understand status of private senior citizens’ welfare institutions, competent authorities are entitled to notify these institutions to present reports on their business and finance, or, dispatch staffs to check on the actual situations.
Article 24
Under the following conditions, competent authorities should correct private senior citizens’ welfare institutions and advise them to improve within a limited time period:
(1). violations of laws, donation rules or will;
(2). hiding of property, lack of legal invoices for financial incomes or expenditure;
(3). uncontrolled budget and payment;
(4). other behaviors in violation of these regulations.
Private senior citizens’ welfare institutions should make improvements within a limited time period and should report to competent authorities for re-checking.
(1). violations of laws, donation rules or will;
(2). hiding of property, lack of legal invoices for financial incomes or expenditure;
(3). uncontrolled budget and payment;
(4). other behaviors in violation of these regulations.
Private senior citizens’ welfare institutions should make improvements within a limited time period and should report to competent authorities for re-checking.
Article 25
Forms needed to apply for establishing private senior citizens’welfare institutions will be stipulated by central competent authority.
Article 26
Organizations other than competent authorities, public organizations or public schools applying for establishment of senior citizens’ welfare institutions within their organizations will apply to these regulations.
Article 27
These regulations will be implemented starting from the promulgation date.
The articles amended and promulgated on November 20th, 2009 will be implemented on November 23rd, 2009.
The articles amended and promulgated on November 20th, 2009 will be implemented on November 23rd, 2009.