Government Treasury Act Article 4

The commissioned bank of the government treasury at each level may re-commission other financial institutions, payment collection agent institutions, or centralized securities depository enterprise (hereinafter referred to as “agent institutions”) to take charge of the entire or some activities mentioned in Paragraph 1 of the preceding article. Among said activities, the commissioned financial institution may re-commission a payment collection agent institution to handle the tax and fee collection activities.Where the commissioned bank of the government treasury at each level or commissioned financial institution re-commissions pursuant to the preceding paragraph, it is uniformly liable for the acts of agent institutions or payment collection agent institutions, and its own acts.