Article 1
These Directions have been specially promulgated by the Ministry of Education (hereinafter referred to as “the MOE”) for the purpose of increasing the interactions of overseas Chinese students, students from Hong Kong and Macao, and international students  who have graduated from universities or colleges (hereinafter referred to as “schools”)  with people in Taiwan’s industrial, academic, & research circles, to thereby broaden international links, and cultivate a pool of international highly skilled human resources, and to implement the provisions of Article 23, Paragraph 1 of the Regulations Regarding Study and Counseling Assistance for Overseas Chinese Students in Taiwan; Article 17, Paragraph 1 of the Regulations Governing Hong Kong and Macao Residents Studying in Taiwan; and Article 12, Paragraph 1 of the Regulations Regarding International Students Undertaking Studies in Taiwan.
 
Article 2
International students, and overseas Chinese students in Taiwan who do not have household registration who meet any of the criteria listed below and have obtained an approval document in accordance with Article 3 from the institute where they propose to undertake the internship (including details of what the internship entails, any financial allowance, and the duration) shall submit their application for a post-graduate internship to their university or college two months prior to the expiry of their residence permit at the latest.
1.     Overseas Chinese students, students from Hong Kong and Macao, and international students who will be eligible for a Master’s degree (or higher degree) in their graduation semester, and who have never withdrawn from study during the period of their academic studies.
2.     Overseas Chinese students, students from Hong Kong and Macao, and international students who will be eligible for a tertiary degree in their graduation semester; have never withdrawn from study during their degree study; have maintained a grade average of at least 70 during the period of their academic studies; and have been recommended in writing by their instructors or their department chair.
3.     Overseas Chinese students, students from Hong Kong and Macao, and international students who will be eligible for a Bachelor’s degree (or higher degree) in their graduation semester and who have won a prize in any national/international contest or science fair during the period of their academic studies, or who have been outstanding in some other field, and who have received a recommendation by someone from their university or college or a recognized organization accompanied by written certification.
4.     Overseas Chinese students, students from Hong Kong and Macao, and international students who will be eligible for a Bachelor’s degree (or higher degree) in their graduation semester, have never withdrawn from study during the period of their academic studies, have completed the first stage of the National Physician Exam, and are applying for the Program of General Medical Training (Postgraduate Year – G.P.Y.).
 
Article 3
Organizations in Taiwan that provide internships for overseas Chinese graduates, graduates from Hong Kong and Macao, and international student graduates (hereinafter referred to as “internship organizations”) shall have one or more of the following qualifications:
1.     Domestic enterprises, and overseas Chinese and foreign direct investment companies that have had a revenue of at least NTD10 million for the most recent year, or newly-established such enterprises and companies that have a capital of at least NTD5 million.
2.     A Taiwan branch company of a foreign company that has an annual revenue of at least NTD10 million, or a newly-established Taiwan branch of a foreign company that has a working capital of at least NTD5 million.
3.     Taiwan offices of foreign that have procurement records amounting to at least USD1 million. Taiwan offices of financial service providers are not subject to this restriction.
4.     A Free Trade Zone business as designated in Article 3, Subparagraph 2, of the Act for the Establishment and Management of Free Trade Zones.
5.     A juridical person delegated by the competent industry authority that has had business expenditure of at least NTD5 million in the most recent year.
6.     Foreign Chambers of Commerce.
7.     Enterprises, juridical persons, or institutions that provide off-campus internship programs for college students or that have signed industry-academic cooperation contracts.
8.     Major training hospitals under the Program of the General Medical Training Hospital that have been authorized by the Ministry of Health and Welfare .
 
Article 4
Universities/colleges shall appoint designated agencies to assist with providing outstanding graduating overseas Chinese students, students from Hong Kong and Macao, and international students with internship opportunities and information.
 
Article 5
Universities and colleges shall review the applications for an internship submitted by international students who have graduated in accordance with these Directions. In each case, if the review finds that the institute where the proposed internship would be undertaken meets the criteria, and the scope and nature of the internship is related to the department in which the applicant studied, the university or college shall submit an application for approval of the internship to the Ministry of Education, along with the following material:
1.     Application statement.
2.     List of the overseas Chinese students, students from Hong Kong and Macao, and international students who have applied for an internship.
3.     Application form for Graduating Overseas Chinese Students, Students from Hong Kong and Macao, and International Students for an Internship in Taiwan; their full academic transcript; and a written agreement from the internship organization where the student plans to undertake the internship.
4.     Related certification documents from the internship organizations:
O For enterprises: the company registration certificate or business registration certificate; a photocopy of the annual profit-seeking enterprise income tax return for the most recent year, or procurement records; and photocopies of other related documents shall be submitted.  However, if the internship organization is the Taiwan office of a newly-established enterprise or of a financial service provider, it does not have to provide a photocopy of their annual income tax return.
O Juridical persons delegated by competent industry authorities: shall submit photocopies of proof of their legal establishment, articles of incorporation, and of other related documents.
O Foreign Chambers of Commerce: shall submit formal invitations issued by the Chamber.
O Enterprises, juridical persons, or institutions that provide off-campus internship programs for college students or that have signed industry-academic cooperation contracts: shall submit a photocopy of the internship or industry-academic cooperation contract, and of other related documents.
O Training hospitals, under the Program of the General Medical Training Hospital which have been authorized and publicly identified by the Ministry of Health and Welfare shall submit a photocopy of the certificate of the internship hospital which was issued by the Ministry of Health and Welfare. 
5.     Related screening records from the university/college: when necessary, the MOE may review university/college applications in consultation with the internship organizations’ competent industry authority and relevant agencies.
The university/college shall comply with the MOE’s screening results and assist overseas Chinese graduates, graduates from Hong Kong and Macao, and international graduates whose applications have been approved with residency and other related procedures. The approval or denial of residency shall be decided by the designated authorities; overseas Chinese graduates, graduates from Hong Kong and Macao, and international graduates may not reside in Taiwan simply on the basis of the internship approval documents issued by the MOE.
 
Article 6
Internship organizations that accept overseas Chinese graduates, graduates from Hong Kong and Macao, and international student graduates may not violate public order or good ethics, jeopardize national security, public welfare and national health, nor pose any risks of serious occupational fatality or injury. They shall purchase appropriate accident and other related insurance for the graduates in accordance with the internship description and responsibilities.
The internship organizations shall sign internship a contract with the overseas Chinese graduates, graduates from Hong Kong and Macao, and international student graduates, and the university or college they have graduated from that specifies mutual rights and obligations.
 
Article 7
The maximum duration of each internship permit for overseas Chinese graduates, graduates from Hong Kong and Macao, and international student graduates is one year. If the internship permit is for less than one year from their graduation, those who need to do so may apply to extend their internship one time. The extension cannot go beyond the date one year from their graduation, and they must submit an internship extension application form which has been stamped by their internship organization to their school one month before their original internship is due to end.  After the approved extension has been received by the university/college, the graduate shall take their stamped application with the school’s official seal to the local service center of the National Immigration Agency, in order to proceed with the residency extension procedures.
During their internship, overseas Chinese graduates, graduates from Hong Kong or Macao, and international student graduates shall submit an internship report stamped by their internship organization, which is to be sent to their school, every three months.
This report is also for schools’ reference when considering approval or denial of an internship duration extension. If these reports are not submitted, then the university/college may inform the MOE to cancel the internship permit.
 
Article 8
If an overseas Chinese student, student from Hong Kong or Macao, or international student who has received an internship approval by the MOE is unable to graduate as scheduled and is thereby in breach of the provisions of Direction 2, the university/college shall immediately inform the MOE, and the local service centers of the National Immigration Agency, and in accordance with regulations their internship and their residency permit will be annulled.
 
Article 9
Male graduating Overseas Chinese Students, Students from Hong Kong and Macao, and International Students who have Republic of China nationality and household registration in Taiwan and are of military conscript age shall comply with the regulations of the Act of Military Service System and may not apply for deferred conscription based on the internship approval documentation issued by the MOE.
 
Article 10
During their internship overseas Chinese graduates, graduates from Hong Kong and Macao, and international student graduates shall comply fully with domestic laws, regulations, and directions. They may not transfer to a different internship organization without first obtaining the approval of the MOE through their university/college, and they may only engage in work consistent with the nature of their internship.
The internship organizations shall immediately inform the relevant university/college of any overseas Chinese graduate, graduate from Hong Kong or Macao, or international student graduate who violates the regulation set out in the preceding paragraph. The university/college shall investigate and immediately inform the MOE if the matter is verified, and after the MOE revokes the graduate’s internship permit, the university/college must then inform the local service center of the National Immigration Agency to cancel their residency permit. If a university/college fails to handle or neglects related matters, the MOE may after consideration of the circumstances defer internship applications for graduating overseas Chinese students, students from Hong Kong and Macao, and international students from that university/college for the next year or decrease their internship quota. 
If graduating overseas Chinese students, students from Hong Kong and Macao, and international students are going to receive a general medical internship, they shall be dealt with in accordance with the provisions of the relevant of Ministry of Health and Welfare regulations.
 
Article 11
If there is unlawful conduct by an internship organization that affects the rights of overseas Chinese graduates, graduates from Hong Kong and Macao, and international student graduates, after this unlawful conduct is reported to the schools and if the information is verified after an investigation, the MOE may terminate the internship contracts with the internship organization. The schools shall then assist the overseas Chinese graduates, graduates from Hong Kong and Macao, and international student graduates to transfer to another internship organization, and also inform the MOE and the local service center of the National Immigration Agency.
If an overseas Chinese graduate, graduate from Hong Kong or Macao, or international student graduate experiences problems adapting or performs poorly, and this is verified following an investigation by the college or university, the internship organization may terminate the internship contract with that graduate. The college or university shall immediately inform the MOE and all related organizations, and the local service center of the National Immigration Agency to cancel their residency permit after the MOE revokes their internship permit.
 
Article 12
When an overseas Chinese graduate, graduate from Hong Kong or Macao, or international student graduate receives an allowance during their internship, the internship organization shall withhold income tax in accordance with the provisions of the Income Tax Act. Any overseas Chinese graduate, graduate from Hong Kong or Macao, or international student graduate who resides in Taiwan more than 183 days in a tax year, shall also submit an income tax declaration.           
 
Article 13
All overseas Chinese graduates, graduates from Hong Kong and Macao, and international student graduates shall join in the National Health Insurance Program in accordance with the provisions of the National Health Insurance Act during their residency in Taiwan.
 
Article 14
The MOE may form an inspection group to visit the schools or internship organizations regularly or at non-set times to conduct on-site inspections, and publicly commend highly-performing enterprises, juridical persons, institutions, and schools.