land rights.85 However, almost 20 years after the Indigenous Peoples Basic Law was legislated in 2005, neither the Indigenous Land Survey and Management Committee nor the Indigenous Peoples Land and Sea Areas Act has been legislatively enacted. 68. The NHRC is pleased to note that in 2023, the Legislative Yuan passed the third reading of the Mining Act , which incorporated a mechanism for consulting and obtaining the consent of Indigenous peoples. Furthermore, domestic regulations have been established regarding Indigenous peoples’ consent to or participation in affairs that affect their land rights, which include regulations governing consultation with Indigenous tribes to obtain their consent and ensure their participation. This serves as a plan for preserving Indigenous people’s collective rights when it comes to Indigenous lands. However, in administrative and judicial practice, issues such as the threshold for convening meetings and decision-making methods which conflict with traditional societal systems have arisen. Moreover, there are no penalties for applicants who fail to fulfill their statutory obligations, leading to ineffective functionality. 69. Taiwan’s current procedures for the acquisition, disposal, management, and use of Indigenous reserves are based on the Regulations on Development and Management of the Lands Reserved for Indigenous People . However, in practice, the Indigenous Reserved Land Rights Review Committee, responsible 85 Article 21 of the Indigenous Peoples Basic Law states that “when governments or private parties engage in land development, resource utilization, ecological conservation, and academic research on indigenous lands, tribes and their adjoin-lands, they shall consult with and obtain consent by indigenous peoples or tribes, even their participation, and share benefits with indigenous people (Paragraph 1). In the event the governments, laws or regulations impose restrictions on indigenous peoples’ utilization of the land in preceding paragraph and natural resources, the government shall consult with the indigenous peoples, tribes, or indigenous individuals and obtain their consent; the competent authorities shall allocate ample funding in their budget to compensate their damage by restrictions (Paragraph 2). A fixed proportion of revenues generated in accordance with the preceding two paragraphs shall be allocated to the indigenous peoples’ development fund to serve as returns or compensations (Paragraph 3). The central indigenous competent authority shall stipulate the regulations for delimiting the area of indigenous lands, tribes and their adjoin-lands which owned by governments, procedures to consult, to obtain consent by indigenous peoples or tribes and to participate and compensation to their damage by restrictions in preceding three paragraphs (Paragraph 4).” 48