The Conflict of Interest legal framework in Taiwan is established by the Constitution (1947) and regulated by status laws regulating the status of MPs, Ministers, and civil servants, including the Public Servant Service Law and the Act on Recusal of Public Servants Due to Conflicts of Interest (2000). The Constitution (1947) provides for limited conflict of interest restrictions for government office holders. State agencies may establish individual codes of ethics and conduct enforceable within the agency. One of the regulating laws, the Act on Recusal of Public Servants Due to Conflicts of Interest (2000), has extensive provisions relating to conflict of interest, including: nepotism and participating in transactions and voting and deliberating on issues where private interest is involved. Financial disclosure forms are not used to identify conflicts of interest, but rather to detect potential instances of illicit enrichment.
All public servants are subject to administrative sanctions under the Public Servant Service Law. The Act on Property-Declaration by Public Servants provides for fines and penal sanctions for violation of conflict of interest provisions, while the Act on Recusal of Public Servants Due to Conflicts of Interest (2000) [provides for fines on violation of conflict of interest provisions. Under the Control Law (1948) the Control Yuan is an enforcement body that can exercise the power of impeachment against the Head of State, Ministers, MPs and civil servants
Intro says there are codes of ethics for MPs and civil servants but then Ethics cell says there are none.
Taiwan's freedom of information framework is grounded primarily in its 1946 Constitution and two other laws. According to the Constitution and the Additional Articles of the Constitution of the Republic of China (1991), the right to information is a fundamental freedom. In addition to these two authorities, the Freedom of Government Information Law (2005) stipulates that government information and administrative measures shall be actively made available to the public, defines the governmental powers, and outlines the procedures for obtaining information. Notwithstanding these FOI protections, a broad array of information is restricted from disclosure, such as any information obtained by government employees through the performance of his or her official duties, information that would negatively affect cultural heritage, national secrets, certain budgetary information, and business secrets, among others. Also, a number of laws further restrict the free-flow of public information by providing that fees may be charged for accessing public information. Finally, as to enforcement, each government agency is respectively responsible for determining whether to approve the information requests it receives.