Regulations Governing the Handling of Return of Revenues and Recovery of Expenditures of the National Treasury Article 3
If the Statement of Return of Revenue completed by the recipient agency is lost before it is delivered to the Treasury agent bank or institution that handles the refund, the recipient agency shall immediately notify the Treasury agent bank or institution in writing.
中文原文 國庫收入退還支出收回處理辦法第3條
收入機關填具之收入退還書，於送達辦理退款之代庫機構前喪失者，應即以書面通知該代庫機構。