Charges And Fees Act Article 5

The government agencies in charge of the collection of charges and fees as stipulated under this Act may, depending on practical needs, appoint a subordinate agency, or consign another government agency or a private organization to carry out such implementation.
中文原文 規費法第5條
徵收機關辦理本法規定之各項規費徵收業務,得視需要,委任所屬機關,或委託其他機關、公民營機構辦理。

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