Early Childhood Education and Care Act Article 45
Educare service institutions shall establish dedicated accounts for the collection and management of revenue and expenditures; the legal receipts of revenue and expenditures shall be retained for a period as prescribed by the tax law.The account books and receipts of private educare service institutions shall be established, obtained, and retained in accordance with relevant tax regulations.Educare service institutions affiliated with juridical persons shall maintain independent finances.
中文原文 幼兒教育及照顧法第45條
教保服務機構各項經費收支保管及運用，應設置專帳處理；其收支應有合法憑證，並依規定年限保存。
私立教保服務機構會計帳簿與憑證之設置、取得、保管及其他應遵行事項，應依相關稅法規定辦理。
法人附設教保服務機構之財務應獨立。
私立教保服務機構會計帳簿與憑證之設置、取得、保管及其他應遵行事項，應依相關稅法規定辦理。
法人附設教保服務機構之財務應獨立。