History

No. Date Law Name
1. 2004.01.13 Regulations for Permission and Supervision of Private Employment Services Institution
2. 2007.01.03 Regulations for Permission and Supervision of Private Employment Services Institution
3. 2008.01.08 Regulations for Permission and Supervision of Private Employment Services Institution
4. 2010.03.02 Regulations for Permission and Supervision of Private Employment Services Institution
5. 2013.01.04 Regulations for Permission and Supervision of Private Employment Services Institution
6. 2014.10.08 Regulations for Permission and Supervision of Private Employment Services Institution
7. 2020.02.14 Regulations for Permission and Supervision of Private Employment Services Institution
8. 2021.06.02 Regulations for Permission and Supervision of Private Employment Services Institution
9. 2023.09.04 Regulations for Permission and Supervision of Private Employment Services Institution

  Chapter I General Provisions

Article 1
These Regulations are drawn upon in accordance with Paragraph 3 of Article 34
of the Employment Services Act (hereinafter referred to as the Act).
Article 2
The private employment services institution prescribed in the Act is classified for
the purpose of establishment as the profit employment services institution and the
non-profit employment services institution, and which respectively means:
1. The profit employment services institution: company established under the
Company Act or business entity established under the Business Entity Registration
Act is being or intended to be engaged in business activities of employment
services.
2. The non-profit employment services institution: corporate body or civilian
organization of public interests established under related acts is being or intended to
be engaged in business activities of employment services.
Article 3
Other assigned employment service matters by the central competent authority
prescribed in Subparagraph 4 of Paragraph 1 of Article 35 of the Act denote the
following:
1. Entrusted matters relating to recruitment, bringing-in, resumptive hiring of foreign
person employment, as well as application for recruitment certificate, recruitment
permission, employment permission, extension of employment permission,
replacement, transfer of employer, transfer of job, alteration of employment
permission, giving notice when a foreign person has been continuously absent
from work without leave for three days and has lost contact.
2. The private employment services institution permitted by the central competent
authority carries on matters for a foreign person working in the Republic of China
his/her entry and departure arrangement, medical examination arrangement and the
results of medical examination reported to the health competent authorities, income
tax filing and refund, counseling, consultation, and translation.
Article 4
The private employment services institution when collecting fees shall issue
receipts and keep counterfoils of the receipts.
The placement fee shall be collected only after the date of employment contract
validity.
Any incidents or events attributed to the job seeker occur within forty days since
the date of employment contract validity, and lead to the termination of employment
contract, the employer concerned may demand the private employment services
institution to re-refer once with no charge or refund fifty percent of previously paid
placement fee.
Any incidents or events attributed to the employer occur within forty days since
the date of employment contract validity, and lead to the termination of employment
contract, the job seeker concerned may demand the private employment services
institution to re-refer once with no charge or refund fifty percent of previously paid
placement fee.
Either a job seeker or an employer who has paid the registration fee may demand
the private employment services institution to make referral three times within six
months, unless the employment contract is in validity or the period of recruitment is
terminated after referral.
Article 5
The person with employment services specialty prescribed in Article 36 of the Act
shall be a graduate of domestic or foreign Senior High/Vocational School or above, or
has the qualification of equivalent intellectual capacity and scholastic achievements,
as well as complete a short-term training held, entrusted or sanctioned by the central
competent authority and obtain a certificate after passing a test.
The central competent authority, agency, school, institution or organization
entrusted or sanctioned by the central competent authority undertaking the short-term
training prescribed in previous Paragraph may collect fees.
The training hours, scope of curriculum, conditions of sanction, procedures of
sanction, abolition of sanction, subjects of test, criteria of passing test and
fee-charging amount relating to the short-term training prescribed in Paragraph 1 and
Paragraph 2 shall be publicly announced by the central competent authority.
The certificate prescribed in Paragraph 1 shall continue in force for four years.
With three months before the expiration date of certificate, the person with
employment services specialty shall make an application for changing certificate by
presenting a document to prove that a short-term training and relevant test prescribed
in Paragraph 1 have been undertaken and passed within recent two years. If the
person failed to comply with the regulation of changing certificate, the central
competent authority shall revoke his/her certificate.
A person who has obtained a certificate before the amendment and promulgation
of these Regulations shall make an application for changing certificate within two
years since the promulgation date of these Regulations amended. If the person failed
to comply with the regulation of changing certificate, the central competent authority
shall abolish his/her previous certificate.
Article 6
The number of person with employment services specialty prescribed in Article 36 of
the Act denotes the following:
1. The private employment services institution with employees no more than five
persons shall be staffed by at least one person with employment services specialty.
2. The private employment services institution with employees more than six persons
but less than ten shall be staffed by at least two persons with employment services
specialty.
3. The private employment services institution with employees no less than ten
persons shall be staffed by at least three persons with employment services
specialty, and one additional person with employment services specialty shall be
staffed for every ten employees counted from the eleventh person.
Article 7
The person with employment services specialty shall perform the following duties:
1. To examine each application document relating to business activities of
employment services undertaken by the private employment services institution at
which the person works.
2. To autograph in accordance with regulations each employer-related application
document or form.
The person with employment services specialty shall duly and sincerely perform the
duties prescribed in previous Paragraph.
Article 8
Documents and information prescribed in Article 39 of the Act include the following:
1. Job-seeking registration and recruitment registration forms: The information on job
seeker or employer's designation, address, telephone number, registration date and
job-seeking or recruitment terms and conditions, etc. shall be recorded.
2. List of employees: The information on each employee's name, number of National
Identification Card, sex, address, telephone number and arrival or resignation date,
etc. shall be recorded.
3. Counterfoil of each fee's receipt: Counterfoils of receipts prescribed in Paragraph 1
of Article 4 shall be included.
4. Accounting books.
5. Job-seeking and recruitment situation tables.
6. Written contracts with employer and job seeker: Written contracts prescribed in
Article 20 and Article 21 shall be included.
7. Other documents and information required by the competent authorities.
Documents and information prescribed in previous Paragraph shall be retained for
five years.
Article 9
The private employment services institution when accepting job-seeking registration
or making referral shall not be engaged in the following activities:
1. To refer a child worker of more than fifteen but less than sixteen years of age to do
heavy and hazardous work.
2. To accept job-seeking registration of or refer a person below fifteen years of age,
unless the person concerned is a graduate of junior high school or by nature and
circumstances the work in confirmed by the competent authorities to be such that it
will do no harm to the person's physical and mental health.
3. To refer a person less than sixteen years of age and with no consent letter and age
certificate from his/her guardian.
Article 10
The private employment services institution unless permitted shall not establish
branch(s) in any forms to carry on business activities of employment services.

  Chapter II Permission and Alteration of Private Employment Services Institution

Article 11
The profit employment services institution engaged in helping recruit domestic
persons to work domestically shall have five hundred thousand New Taiwan dollars as
minimal amount of net-receipt capital, and add up additional two hundred thousand
New Taiwan dollars to the amount of capital when establishing each branch unless its
original amount of net-receipt capital is equal to the amount of net-receipt capital
required for establishing branch(s).
The profit employment services institution engaged in helping recruit foreign persons
to work in the Republic of China, or in accordance with regulations residents in Hong
Kong or Macao, persons in the Mainland China to work in Taiwan area or domestic
persons to work outside Taiwan area shall have five million New Taiwan dollars as
minimal amount of net-receipt capital, and add up additional two million New Taiwan
dollars to the amount of capital when establishing each branch office unless its
original amount of net-receipt capital is equal to the amount of net-receipt capital
required for establishing branch office(s).
The non-profit employment services institution engaged in helping recruit foreign
persons to work in the Republic of China, or in accordance with regulations residents
in Hong Kong or Macao, persons in the Mainland China to work in Taiwan area or
domestic persons to work outside Taiwan area shall be limited to the following:
1. A national organization established under related acts for more than two years, but
civilian organization of public interests shall be craft organization or civilian
organization.
2. A national organization has within two years before the date of application been
rewarded by the competent authorities or the competent authorities for business
objectives or had concrete accomplishments in a way of promoting public interests
of the society, employer-employee harmony, or stabilizing social order, etc.
Article 12
Prior to establishing a private employment services institution and its branch(s), the
applicant concerned shall apply for permission from the competent authorities in
which the private employment services institution is intended to be located, but
establishing a private employment services institution for helping recruit foreign
persons to work in the Republic of China, or in accordance with regulations residents
in Hong Kong or Macao, persons in the Mainland China to work in Taiwan area or
domestic persons to work outside Taiwan area, the applicant concerned shall apply for
permission from the central competent authorities.
When applying for the establishment of a employment services institution and its
branch(s), the applicant concerned shall prepare the following documents to apply for
the preparatory permission:
1. Application form.
2. Juristic person's organization charters or partnership contract.
3. Business plan or business execution plan.
4. Schedule of fee-charging items and amounts.
5. Supporting document of amount of net-receipt capital, unless it is a non-profit
employment services institution.
6. Other documents required by the competent authorities.
The competent authorities may as if necessary demand the applicant concerned to
present original copies of documents prescribed in previous Paragraph for the purpose
of examination.
Article 13
Upon receiving the preparatory permission to establish a private employment services
institution and its branch(s), the applicant concerned shall within three months since
the granted date of preparatory permission register the institution under related acts
and prepare the following documents to apply for the establishment permission and
license form the competent authorities:
1. Application form.
2. List of employees.
3. Photocopies of person with employment services specialty certificate and National
Identification Card.
4. Photocopy of company registration, business registration certificate or
organization-accredited certificate.
5. Original copy of bank-issued guaranty letter of security, unless it is a branch, a
non-profit employment services institution or a profit employment services
institution engaged in helping recruit domestic persons to work domestically.
6. Other documents required by the competent authorities.
The competent authorities may as if necessary demand applicant(s) to present original
copies of documents prescribed in previous Paragraph for the purpose of examination.
Applicant(s) unable to apply during the period prescribed in Paragraph 1 shall apply
in writing for extension from the competent authorities; the period of extension shall
be two months in maximum, and the number of times in application for extension
shall not exceed once.
Only when an employment services institution has obtained the license after
examination and consideration, the permission prescribed in Paragraph 1 and
Paragraph 2 of Article 34 is completed.
The private employment services institution permitted by the central competent
authorities may undertake the business activities of employment services in helping
recruit domestic persons to work domestically
Article 14
The profit private employment services institution engaged in helping recruit foreign
persons to work in the Republic of China, or in accordance with regulations residents
in Hong Kong or Macao, persons in the Mainland China to work in Taiwan area or
domestic persons to work outside Taiwan area shall in accordance with Subparagraph
5 of Paragraph 1 of Article 13 submit a bank-issued guaranty letter of security of three
million New Taiwan dollars as a guaranty for civil liability.
The profit private employment services institution prescribed in previous Paragraph
has not been claimed as being liable for any guaranty during the period of license
validity, the amount of one million New Taiwan dollars can be deducted form its
security each time when a new license is changed and issued; but the amount of
security shall not be less than one million New Taiwan dollars after deduction each
time.
The profit private employment services institution prescribed in Paragraph 1 and
Paragraph 2 has been claimed as being liable for any guaranty, and after the security
being paid for the guaranty liability if the remaining sum of security is deficient from
the legal amount of security, the institution shall make up the deficit within one month
since the date of deficiency; the amount of security will be resumed to be three
million New Taiwan dollars at the date of new license being changed and issued.
The central competent authority will abolish the establishment permission of the
institution provided that the deficit is not made up.
The guaranty liability of bank-issued guaranty letter of security submitted by the
profit private employment services institution will be annulled after one year since the
date that the institution comes to an end and its license being revoked.
Article 15
The competent authorities shall not grant preparatory or establishment permission to a
private employment services institution and its branch(s) in the event of the following
situations:
1. Violating provisions of application of the Act or these Regulations.
2. Responsible person, director(s) of the board (members of general council) or
representative of the institution had been in violation of Paragraph 2 of Article 34
or Article 45 of the Act, and has been penalized with an administrative fine,
imprisonment for a term, detention or a fine for less than two years.
3. Responsible person, director(s) of the board (members of general council) or
representative of the institution once working at the other private employment
services institution has due to his/her act caused the latter violating the Act or these
Regulations and being penalized with suspension, revocation or abolition for less
than two years.
4. The location applied for business operation is being registered and used by the
other private employment services institution.
5. A non-profit private employment services institution has due to violating public
interests been penalized with an administrative fine, suspension or improvement in
a definite term for less than two years.
Article 16
The foreign employment company engaged in helping recruit persons of its own
country or persons of other countries to the Republic of China, or in accordance with
regulations residents in Hong Kong or Macao, persons in the Mainland China to
Taiwan area to undertake jobs prescribed in Subparagraph 8 to Subparagraph 10 of
Paragraph 1 of Article 46 shall apply for approval from the central competent
authority, but it is prohibited to engage in any business activities of employment
services in the Republic of China.
The valid period of approval prescribed in previous Paragraph is two years. The
following documents shall be prepared when filing application:
1. Application form.
2. Photocopy of business license or other relevant supporting documents issued by the
government of the country in which the company is located.
3. Photocopy of license or other relevant supporting documents for business activities
of employment services issued by the government of the country in which the
company is located.
4. Other documents required by the competent authorities.
The documents prescribed in previous Paragraph shall be notarized by the
government of the country and examined by the embassy of the Republic of China in
the country in which the company is located within three months before the date of
filing application.
The central competent authority for the purpose of approving the foreign employment
company prescribed in Paragraph 1 may impose such conditions as country or region,
number and types of business activities relating to the institution.
Article 17
The competent authorities may depending on domestic economic and labor market
conditions permit a foreign person or a foreign employment company to establish a
private employment services institution in the Republic of China.
The foreign person or foreign employment company shall comply with the provisions
of the Act and these Regulations when applying for permission of establishing a
private employment services institution in the Republic of China.
Article 18
When a private employment services institution and its branch(s) intended to alter
such items indicated in the license as designation, address, amount of capital,
responsible person, director(s) of the board (members of general council) or
representative of the institution shall prepare the following documents to apply for
alteration permission from the competent authority issuing the license:
1. Application form.
2. Shareholders' agreement or meeting record of decision.
3. Photocopy of license.
4. Other documents required by the competent authorities.
The institution prescribed in previous Paragraph after obtaining alteration permission
shall in accordance with other related acts complete alteration registration within three
months since the date of issuing alteration permission, and shall prepare the following
documents to apply for changing license from the competent authorities:
1. Application form.
2. Photocopy of company registration, business registration certificate or
organization-accredited certificate.
3. Original copy of license.
4. Other documents required by the competent authorities.
The institution unable to apply during the period prescribed in previous Paragraph
shall apply in writing for extension from the competent authorities; the period of
extension shall be two months in maximum, and the number of times in application
for extension shall not exceed once.
Article 19
The competent authorities shall not grant alteration permission to a private
employment services institution and its branch(s) in the event of the following
situations:
1. Responsible person, director(s) of the board (members of general council) or
representative of the institution after applying for alteration was in violation of
Paragraph 2 of Article 34 or Article 45 of the Act, and has been penalized with an
administrative fine, imprisonment for a term, detention or a fine for less than two
years.
2. Responsible person, director(s) of the board (members of general council) or
representative of the institution after applying for alteration who was working at
the other private employment services institution caused due to his/her act the
latter violating the Act or these Regulations and has been penalized with
suspension, revocation or abolition for less than two years.
3. The location for business operation after applying for alteration is being registered
and used by the other private employment services institution.

  Chapter III Management of Private Employment Services Institution

Article 20
The private employment services institution prior to engaging in such business as
permission application, recruitment, bringing-in, resumptive hiring or management
for employer who is intended to employ foreign persons or residents in Hong Kong or
Macao, persons in the Mainland China to work in Taiwan area shall sign a written
contract with the employer concerned. The same conditions apply to either anew
recruiting or employing situation.
The following items shall be clearly recorded in the written contract prescribed in
previous Paragraph:
1. Items and amounts of fees.
2. Ways of collecting fees and refund.
3. Matters relating to damage compensation when failing to hand over foreign persons
or residents in Hong Kong or Macao, persons in the Mainland China to employer.
4. Matters relating to taking-over, medical examination arrangement and the results of
medical examination reported to the health competent authorities of foreign persons
or residents in Hong Kong or Macao, persons in the Mainland China after arrival.
5. Matters relating to deportation, replacement, extension and management of foreign
persons or residents in Hong Kong or Macao, persons in the Mainland China.
6. Matters relating to damage compensation when violating the contract.
7. Other matters required by the central competent authority.
Article 21
The private employment services institution carrying on business activities of
employment services for a foreign person in the Republic of China who is engaged in
work prescribed in Subparagraph 8 to Subparagraph 10 of Paragraph 1 of Article 46
shall sign a written contract with him/her, and the following items shall be clearly
recorded in the written contract:
1. Items of services.
2. Items and amounts of fees.
3. Ways of collecting fees and refund.
4. Other matters required by the central competent authority
The contract prescribed in previous Paragraph shall be translated into a version easily
understood by the foreign person.
Article 22
The private employment services institution permitted in accordance with Article 17
by the competent authorities to establish in the Republic of China by a foreign person
or foreign employment company shall before the departure of its responsible person
designate an agent, and register the agent's name, nationality, domicile or residence
and consent letter of being an agent at the competent authority issuing the license.
Article 23
When there is turnover of person with employment services specialty in a private
employment services institution, the institution shall within thirty days since the date
of turnover prepare the following documents and report to the authority issuing the
license for reference:
1. Application form for turnover of person with employment service specialty.
2. List of employees after turnover.
3. Certificate and photocopy of National Identification Card of newly hired person
with employment services specialty.
4. Other documents required by the competent authorities.
Article 24
The license of private employment services institution shall not be leased or
transferred.
The license prescribed in previous paragraph or certificate of person with employment
services specialty if stained or damaged shall be returned in exchange for new license
or certificate; if lost, the institution or the person shall prepare affidavit and
application form recorded with the number of original license or certificate to apply
for issuance of a lost voucher.
Article 25
The valid period of license for private employment services institution is two years,
the institution shall within thirty days before the date of license expiration prepare the
following documents to apply for new establishment permission and license:
1. Application form.
2. List of employees.
3. Photocopy of company registration, business registration certificate or
organization-accredited certificate.
4. Original copy of bank-issued guaranty letter of security, unless it is a branch, a
non-profit employment services institution or a profit employment services
institution engaged in helping recruit domestic persons to work domestically.
5. A supporting document of paid-up administrative fine issued by the competent
authority in which the institution is located.
6. Original copy of license.
7. Other documents required by the competent authorities.
The institution incompliant with the previous Paragraph to apply for the permission
shall apply for termination of business operation and turn in the license for revocation.
The competent authorities shall revoke the license of the institution that fails to apply
for the termination.
Article 26
The private employment services institution that is intended to suspend for more than
one month shall notify the authority issuing the license for reference within fifteen
days since the date of suspension.
The period of the suspension prescribed in previous Paragraph shall be one year in
maximum; and the institution concerned shall notify for reference within fifteen days
after resuming business.
Article 27
The private employment services institution when terminating its business operation
shall turn in the license to the authority issuing the license for revocation after
completing dissolution or alteration of business operation items or registration of
business closure. The competent authorities shall revoke the license of the
institution that fails to apply for the termination.
Article 28
The private employment services institution shall publicly display its license,
schedule of fee-charging items and amounts, certificate(s) of person with employment
services specialty at an obvious location of business operation place.
Article 29
The private employment services institution when carrying on services of job
placement, talents' recruitment and screening shall inform job seekers of content,
salary, work hours, fringe benefits and other relevant labor conditions of the referred
job.
The private employment services institution when being entrusted to help recruit
foreign persons to engage in work prescribed in Subparagraphs 8 to 10 of Paragraph 1
of Article 46 shall inform employers and foreign persons of matters stipulated by the
Act or executive orders issued under the Act.
Article 30
The private employment services institution shall within ten days after the end of each
quarter of a year fill in the job seeking and recruitment situation tables and turn in to
the municipal or county (city) competent authority.
The municipal and county (city) competent authorities shall within twenty days after
the end of each quarter of a year collect and adjust the data prescribed in previous
Paragraph and report to the central competent authority for reference.
Article 31
The central competent authority shall abolish or revoke the approval of a foreign
employment company prescribed in Article 16 when it or its employee(s) engaging in
the event of the following situations:
1. Violating the proviso of Paragraph 1 of Article 16.
2. There are falsenesses concerning the items recorded or documents turned in when
applying for approval.
3. Failing to sign a written contract with employers or foreign persons, or record in
the contract matters prescribed in Paragraph 2 of Article 20 or Paragraph 1 of
Article 21 when being entrusted to help recruit foreign persons to the Republic of
China, or in accordance with regulations residents in Hong Kong or Macao, persons
in the Mainland China to Taiwan area to work.
4. Violating the Act or executive orders issued under the Act, or providing untrue
information or examined bodies for medical examination when being entrusted to
engage in business activities of employment services.
5. Performing duties unduly, and cause employer(s) violating the Act or executive
orders issued under the Act when engaging in business activities of employment
services.
6. Performing duties unduly, and causing foreign person(s) after arrival lost contact
and whereabouts unknown before being handed over to employers(s) or the private
employment services institution of this country when being entrusted to help recruit
persons of its own country or persons of other countries to the Republic of China,
or in accordance with regulations residents in Hong Kong or Macao, persons in the
Mainland China to Taiwan area to work.
7. Defying the intention of employer, and detaining permission document and other
relevant documents when engaging in business activities of employment services.
8. Being convicted of guilty of intimidation, fraud, embezzlement or breach of faith
after trial in the first instance when engaging in business activities of employment
services.
9. Demanding, agreeing beforehand on or receiving expenses beyond the standards
stipulated by related regulations, or improper benefits when engaging in business
activities of employment services.
10. Demanding, agreeing beforehand on or handing over improper benefits when
engaging in business activities of employment services.
11. Entrusting a person with no permission or being entrusted by a person with no
permission to recruit foreign persons to work in the Republic of China.
12. Being penalized in relation to business activities of employment services in its
own country.
13. Being abolished or revoked by its own country of business operation license or
permission of engaging in employment services.
14. Violating other laws and regulations or obstructing public interests, causing
serious consequence.
Article 32
The person with employment services specialty shall not undertake job as a person
with employment services specialty at the same time for two and more than two
private employment services institutions.
Article 33
The reports, tables or forms prescribed in Subparagraph 11 of Article 40 of the Act
denote the following:
1. Job-seeking and recruitment situation tables.
2. List of employees.
3. Application form for turnover of person with employment service specialty.
4. Application from for recruitment permission of foreign person.
5. Application from for employment permission of foreign person.
6. Application from for extension of employment permission of foreign person.
7. Application from for transfer of employer or job of foreign person.
8. Report of foreign person lost contact and whereabouts unknown.
9. Other reports, tables or forms required by the competent authorities.
Article 34
The private employment services institution when being entrusted to engage in the
business activities of employment services shall in accordance with regulations affix
the seal of the institution to employer or job seeker application letter (form), and
which shall also be signed and sealed by the responsible person and also signed by the
person of employment services specialty.
Article 35
The private employment services institution when publishing, broadcasting or
distributing advertisements and commercials relating to business activities of
employment services shall clearly indicate on advertisements and commercials its
designation, number of license, address and telephone number.
Article 36
The private employment services institution when its employee or person with
employment services specialty resign shall properly handle the business activities and
notify the person who entrusted the business activities undertaken previously by the
employee or person concerned.
Article 37
The private employment services institution when the person who entrusted
terminates the entrustment shall return the safely kept permission document and other
relevant documents to the person concerned.
The private employment services institution when terminating its business operation
or being revoked of its license, being abolished of its establishment permission shall
notify the person who entrusted and return the safely kept permission document and
other relevant documents to the person concerned, or after obtaining written consent
form the person concerned transfer the permission document and other relevant
documents to the other private employment services institution to continuously
handle.
Article 38
The foreign employment company prescribed in Article 16 applies again for the
approval within two years after its approval being abolished or revoked, the central
competent authority shall not grant its approval.
Article 39
The competent authorities shall publicly announce when it suspends the partial or
whole business activities, or abolishes, revokes the establishment permission of the
private employment services institution.
Article 40
The competent authorities may at any time assign certain persons to conduct
inspection on the circumstances of business activities and relevant documents and
information of the private employment services institution: and shall notify the
institution concerned to improve in a definite term the matters required to be
improved after inspection.
The competent authorities shall not reveal the content of the information obtained
under previous Paragraph, and if the institution is required to turn in original copies of
the supporting documents, forms and books, receipts and relevant information the
competent authorities shall return them within fifteen days after receiving.
Article 41
The municipal and county (city) competent authorities shall within twenty days after
the end of each quarter of a year sum up situations relating to the establishment,
alteration, suspension, resumption, termination of business operation and penalty of
regulation violation of the private employment services institution, and report to the
central competent authority for reference.
Article 42
The employment services institution for the disabled applying under the Protection
Act for the Disabled for establishment from the competent authorities shall not be
engaged in the following activities:
1. Failing to carry on the establishment plan permitted by the competent authorities.
2. Evading, interfering with or refusing the investigation and examination on
accounting books.

  Chapter IV Supplementary Provisions

Article 43
The patterns of documents, forms and tables stipulated in these Regulations are to be
prescribed by the central competent authority.
Article 44
These Regulations shall be put into practice on the date of promulgation.