1.The fee-charging standards of seedling genetic testing and seed inspection were not timely reviewed and revised. NAO has urged improvements, and new fee standards have been established.

Taiwan Seed Improvement and Propagation Station, MOA（the station） provided various plant crop seed disease quality certification testing services to domestic seed (seedling) companies and set fee standards. NAO found that the station had not reviewed the fee standards for over 8 years, as required by the fee regulations. Following the recommendation, new fee standards have been established.

2.The Ministry of Health and Welfare’s regulations for new institutions in disaster-potential areas did not include regulations for residential institutions. NAO has urged improvements, and relevant regulations have been amended.

The government promotes a plan to strengthen the public safety of long-term care institutions. NAO found that the Ministry of Health and Welfare’s regulations for new institutions in disaster-prone areas did not include regulations for residential institutions, which hindered the establishment of clear guidelines for implementation. Following the recommendation, the Ministry has amended the relevant regulations, which help ensure the safety of institutional residents.

3.Customs has not implemented reporting procedures for cases of tax evasion involving high prices and under-declaration of imported goods. NAO has urged improvements, and notified the National Tax Bureau to conduct an inspection in accordance with regulations, and activated a joint tax inspection mechanism.

According to regulations, Customs Administration (Customs) should report suspected tax evasion cases involving underreporting of high-priced goods within one month, submitting relevant documents such as import declarations and invoices to the National Tax Bureau for audit. NAO found that some importers had underreported taxes to the point that they should have been referred to the National Tax Bureau for investigation, but Customs did not report them on time. Following the recommendation, Customs has issued instructions to report according to regulations and has carried out supplementary reporting, effectively implementing the joint tax inspection mechanism.

4.The Beidou Township Office in ChangHua County managed the public-private partnership for Far East Theater, which was designated as a county monuments, but it has been neglected and damaged for Years. NAO has urged improvements, and the transfer of private shares and restoration works have been completed.

The Beidou Township Office in Changhua County managed the public-private partnership for Far East Theater, which was designated as a county monuments. NAO found that although the theater was designated as a historic site, the office did not carry out restoration or maintenance in accordance with the Cultural Heritage Preservation Act, nor establish the management and conservation plan to the competent authorities. Following the recommendation, the private shares have been transferred to public ownership, and restoration works for the theater have been planned and designed, advancing the subsequent monuments restoration project.