Enforcement Rules of Consumer Protection Act Article 26

Traders shall still be responsible for ensuring the quality of goods or services provided, even when the traders fail to furnish written warranties described in Article 25 of the Act.
中文原文 消費者保護法施行細則第26條
企業經營者未依本法第二十五條規定出具書面保證書者,仍應就其保證之品質負責。

English translation for reference only; the Chinese text prevails. Not legal advice.