Mortuary Service Administration Act Article 58

Funeral service industries that are rated excellent in the regular evaluation held by the special municipality or county (city) competent authorities shall be rewarded.The preceding statute of autonomy of appraisal and reward shall be conducted by the special municipality or county (city) competent authority for approval.
中文原文 殯葬管理條例第58條
直轄市、縣(市)主管機關對殯葬服務業應定期實施評鑑,經評鑑成績優良者,應予獎勵。
前項評鑑及獎勵之自治法規,由直轄市、縣(市)主管機關定之。

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