DPP Passes Revisions to Accounting Act 會計法修正三讀過 藍批為扁國務費除罪化

The DPP used its numbers advantage to pass amendments to the Accounting Act. The KMT called it the darkest day in the history as the amendments are to decriminalize state affairs fund abuse and seen to benefit former President Chen Shui-bian.

Yet another kerfuffle broke out in the legislature over revisions to Article 99-1 of the Accounting Act, which the Democratic Progressive Party forced through with its numbers advantage. The DPP proposed the revision to decriminalize state affairs fund abuse, which former President Chen Shui-bian was found guilty of. The scuffle left the portrait of Sun Yat-sen on the legislative floor with a hole in it. Ignoring the chaos and with no one listening, Deputy Legislative Speaker Tsai Chi-chang announced that the revisions had passed by a count of 57-32.

Tsai Chi-chang, Deputy Legislative Speaker: “The third reading has been completed. Are there any typos that need to be addressed? No? Amendments to Article 99-1 of the Accounting Act are passed.”

Opposition lawmakers say the DPP forced the revisions through solely to benefit Chen, who was sentenced to 19 years for corruption in 2009.

Chiu Hsien-chih, NPP Caucus Whip: “Past revisions to special fund laws were a mockery of the legislative process, and these are too. They were both undertaken for the benefit one of one single individual.”

Tseng Ming-chung, KMT Caucus Whip: “This is the darkest day in the history of the Legislative Yuan. The KMT strongly condemns these unilateral revisions passed during the height of the epidemic.”

Even the New Power Party, a DPP ally, called on the ruling party to issue a public apology and for Premier Su Tseng-chang to apply for a legislative review. In response, the DPP said it would do no such thing and it couldn't only revise special allowance funds laws without revising special affairs funds laws, leaving Chen out in the cold.

Ker Chien-ming, DPP Caucus Whip: “State affairs funds and special allowances are both historical issues with consequences and a part of transitional justice. This is an issue of legal equality.”

Under the revision that was passed, no financial restitution or administrative or civil or criminal charges can be pursued against any government employee that used any government expense funds before Dec. 31, 2006. This means the state affairs fund-related corruption charges Chen was found guilty of will be revoked.

拿起塑膠杯水向主席台丟去，國民黨立委不滿民進黨立院黨團用人數優勢三讀《會計法》第99條之1，為前總統陳水扁國務機要費案除罪化。民進黨立委也用看板擋下杯水，但議場前方的國父孫中山畫像還是被砸出一個洞，也有部分直接打到身體，擔心有人受傷，民進黨立委羅致政上前協調，雙方發生衝突。會議主席立法院副院長蔡其昌繼續議程，在混亂中完成表決，57票贊成、32票反對，完成三讀程序。

立法院副院長蔡其昌表示：「三讀條文已宣讀完畢，請問院會有無文字修正，沒有文字修正，決議《會計法》第99條之1條文修正通過。」

在野黨團當場表達不滿，質疑民進黨為個案修法。

時代力量立院黨團總召邱顯智表示，「過去特別費的修法是在亂搞，現在國務機要費的修法也是在亂搞，這都是一個個案的修法。」

國民黨立院黨團總召曾銘宗批評：「今天是立法院有史以來最黑暗的一天，為個別修法，尤其在疫情這麼高峰的時候，國民黨團表達最嚴厲的抗議。」

時力黨團也要求執政黨應公開道歉，並由行政院蘇貞昌院長依《憲法》規定，對本案提請立法院覆議。但民進黨團強調，這是歷史共業，國務機要費就是特別費，不能只有特別費案修法，前總統陳水扁的國務機要費案卻沒處理。

民進黨立院黨團總召柯建銘表示，「國務機要費和特別費，事實上都是歷史共業，都是轉型正義的一環，這個是一個法律公平性的問題。」

三讀通過的法案內容提到，民國95年12月31日以前各機關支用之國務機要計畫費用、特別費，相關人員財務責任均視為解除，不追究其行政及民事責任；如涉刑事責任者，不罰。這也代表陳水扁的國務機要費案將因此解套。