Early Childhood Education and Care Act Article 43

The charges and uses of fees of educare service institutions shall be stipulated by the central competent authority.The autonomous laws and regulations regarding the charging and refund standards of public preschools shall be stipulated by the municipal or county (city) competent authority in accordance with the charges and uses of fees in the preceding Paragraph.In consideration of operation costs, private educare service institutions may set fee standards in accordance with the charges and use of fees stipulated by the central competent authority in Paragraph 1. Private educare service institutions shall make public the information on fee standards prior to the start of the school year and submit said information to the municipal or county (city) competent authority to file for reference prior to collecting fees from parents or guardians of enrolled children.Regulations regarding standards for charging and refund, fee items and amounts, and fee remission shall be made public at least one month prior to the start of each term.The standards for charging and refund, fee items and amounts, and fee remission referred to the in the preceding Paragraph shall be made public by the municipal or county (city) competent authority on an information website for its establishment or reference.For children who are unable to continue attending an educare service institution, educare service institution shall refund the parent or guardian based on the length of attendance of their child; the municipal or county (city) competent authority shall stipulate regulations regarding refunds and fee standards.The standards for fee items, amounts, fee remission, and charging and refunds referred to in the preceding six Paragraphs shall include educare services, extended care services, and temporary care services as prescribed in Paragraphs 3 and 4 of Article 12.
中文原文 幼兒教育及照顧法第43條
教保服務機構之收費項目及用途由中央主管機關定之。
公立幼兒園收退費基準之自治法規,由直轄市、縣(市)主管機關依前項所定收費項目及用途定之。
私立教保服務機構得考量其營運成本,依第一項中央主管機關所定之收費項目及用途訂定收費數額,於每學年度開始前對外公布,並報直轄市、縣(市)主管機關備查後,向就讀幼兒之父母或監護人收取費用。
教保服務機構之收退費基準、收費項目及數額、減免收費規定,應至少於每學期開始前一個月公告之。
前項收退費基準、收費項目及數額、減免收費規定,直轄市、縣(市)主管機關應主動於資訊網站公開其訂定或備查之內容。
幼兒因故無法繼續就讀而離開教保服務機構者,教保服務機構應依其就讀期間退還父母或監護人所繳費用;其退費項目及基準之自治法規,由直轄市、縣(市)主管機關定之。
前六項收退費項目、數額、減免及收退費基準,應包括第十二條第三項及第四項所定之教保服務、延長照顧服務及臨時照顧服務。

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