Derivative supplementary premiums from employers when executing MOE-subsidized or designated projects:
In accordance with the MOE letter Tai-Jiao-Hui (3) 1020012651(Chinese only), when executing MOE-subsidized or designated projects wherein supplementary premiums are charged and born by the insured units (employers) based on the National Health Insurance Act, the supplementary premiums should be arranged in the personnel fees or business expenses of the project.
Regulations regarding Flexible Expenditures Quota for College and University Research Project Funds from MOE：
In accordance with the MOE letter Tai-Jiao-Hui (3) 1020006216 providing additional explanation for MOE-subsidized and designated projects at institutions of higher education under the GRB (Government Research Bulletin) restrictions, the standards for flexible expenditures quota are as follows:
The flexible expenditures quota is calculated as 2% of MOE approved project sum and is limited to 25,000 NTD. This is not affected by the schedule of projects.
During project execution period, no further adjustment for the flexible expenditure quota will be made even if there are approved additional or reduced expenses.
Once the project is uploaded to the GRB, the system will automatically send notices to all principle investigators about the maximum available flexible expenditures for each project.
Starting from May 20, 2013, a free passport may only be applied for when the applicant is entrusted to handle governmental affairs for a governmental institute.
In accordance with the official letter Tai-Chiao (1) 1020077770, a free passport will only be issue to personnel who are sent to overseas due to "official matters," not limited to public servants. Therefore, scholars and professionals who attend international conference or meeting on behalf of R.O.C. Government may apply for a free passport when the applicant is entrusted to handle governmental affairs for a governmental institute. Please check the attachments for your reference.
Ministry of Science and Technology Mainland Chinese Student Hiring:
Based on official document Tai-Hui-Zong II No.1000010580, mainland Chinese students cannot be hired as full-time or part-time assistants or temporary MOS project aides. Subsidies (including administrative fee) cannot be used as scholarships or assistantships for Mainland Chinese students.
Ministry of Science and Technology Testee Renumeration for Testing:
Based on official document Tai-Hui-Zong II No.1020046943, when human testing or conducting a questionnaire is required for carrying out a research project, relevant expenses may only be administered after being approved by the executing organization through its internal administrative process. Principal Investigator is responsible for the authenticity of the receipts.
Ministry of Science and Technology Research Result Application and Patent Maintenance Fee:
Based on official document Tai-Hui-Zong II No.1020023472, the executor may file an application in accordance with Operation Guidelines for MOS Academic Research Result Management and Promotion when a research result application fee or patent maintenance fee is required when executing MOS research projects. The fees cannot be reimbursed from project subsidies. If the application for reimbursement is denied by MOS, that fee may be reimbursed from the administration budget item of the research project.
Ministry of Science and Technology Business Trip Expense Reimbursement:
Based on official document Tai-Hui-Zong II No.1010077060, when one is assigned to attend, present at or chair an international academic conference but cannot attend due to special reasons which have been confirmed to not be the responsibility of the person(s) involved, any handling fee or compensatory expense paid to a travel agency may be reimbursed from the business trip expenses of the research project.
Ministry of Science and Technology Subsidized Project Flexible Budget Limits:
Based on official document Tai-Hui-Zong II No.1010071206, effective immediately, research project flexible budget should be listed under operating expenses.
For applicable research projects, MOS will list those with approved budgets.
Applicable to projects under execution since October 1, 2012.
The flexible budget maximum limit is 2% of the annual budget or NTD 25,000. Budget should be cut to half when the project duration is less than 6 months. For long-term research plans, the budget is to be calculated by the year, but can be used over the whole term of the research project. Budgeted funds may not be reserved and cannot be transferred to another organization for reimbursement.
Flexible budget should be listed under operating expenses. For projects without operating expenses, the budget may be adjusted among other expense items after being approved through internal administrative process.
relaxed expenditure restrictions on project-related transportation expenses, overseas guest reception expenses or international exchange expenses should follow current regulations established by the Executive Yuan, unless the regulation states “the item is not regulated by the Executive Yuan.”
The dining and gifts expenses spent on overseas guests are not restricted by Article 4, item 4 and 5 of MOS Research Project Budget Operation Guidelines.
For items not restricted by Executive Yuan guidelines, aside from hiring overseas professionals and scholars, any differences between the actual expenses and the school standards should be listed, and the total expenses of each item should be reimbursed under flexible budget.
Budget expenditure should be verified with original receipts; Principal Investigator is responsible for the authenticity of the receipts and verifying documents.
The supplementary premiums of the item “inviting international technological talents for short visit” within MOST projects may be reclaimed or paid with subsidies :
In accordance with the letter Tai-Hui-He 1020010276, when executing “inviting international technological talents for short visit” wherein supplementary premiums are charged and born by the insured units (employers), the supplementary premiums will be issued separately.
For those projects that did not include supplementary premiums in the first place, the cost may be paid from original subsidies. If the original subsidies are insufficient, the university may reclaim the costs when reporting project results.
Directorate-General of Budget, Accounting and Statistics, Executive Yuan Guidelines for E-receipts Reimbursement：
In the case of thermal paper receipts for disbursement verification, each unit should make a photocopy of the thermal paper receipts and sign the copy for verification, then glue the signed copy along with the original receipts on the claim voucher for disbursement of budget expenditures.