Mortuary Service Administration Act Article 20
After establishment, land expansion, building expansion or rebuilt of the funeral facilities have been completed, the relevant documents shall be prepared and submitted to the special municipality or county (city) competent authorities to be reviewed for compliance. The funeral facilities can be used or tomb base or ash (skeletons) storage units be sold only after the publication of the name, location, region, applicant and operator of the funeral facility. The establishment, land expansion, building expansion or rebuilt done by the special municipality or county (city) competent authorities shall also be reported to and reviewed by the central competent authority for approval.The required relevant documents mentioned in the preceding paragraph shall be established by the special municipality or county (city) competent authority for approval.
中文原文 殯葬管理條例第20條
設置、擴充、增建或改建殯葬設施完工，應備具相關文件，經直轄市、縣（市）主管機關檢查符合規定，並將殯葬設施名稱、地點、所屬區域、申請人及經營者之名稱公告後，始得啟用、販售墓基或骨灰（骸）存放單位。
其由直轄市、縣（市）主管機關設置、擴充、增建或改建者，應報請中央主管機關備查。
前項應備具之文件，由直轄市、縣（市）主管機關定之。
其由直轄市、縣（市）主管機關設置、擴充、增建或改建者，應報請中央主管機關備查。
前項應備具之文件，由直轄市、縣（市）主管機關定之。