Charges And Fees Act Article 18
Where the amount paid by the person obligated to pay the charges and fees is in excess of the amount actually due or is in error, he/she/it may file, within 5 years of the payment date of the charges and fees, an application together with conclusive evidence for a refund.The refund referred to in the preceding paragraph shall be made together with interest calculated, from the payment date to the date on which the refund application is approved by the collecting agency, on a daily basis at the interest rate applied by the Bureau of Postal Remittance for a one-year time deposit.
中文原文 規費法第18條
繳費義務人有溢繳或誤繳規費之情事者，得於繳費之日起五年內，提出具體證明，向徵收機關申請退還。
前項退費，應自繳費義務人繳納之日起，至徵收機關核准退費之日止，按退費額，依繳費之日郵政儲金匯業局之一年期定期存款利率，按日加計利息，一併退還。
前項退費，應自繳費義務人繳納之日起，至徵收機關核准退費之日止，按退費額，依繳費之日郵政儲金匯業局之一年期定期存款利率，按日加計利息，一併退還。