Early Childhood Education and Care Act Article 59
For educare service institutions if any of the following situation pertains, the responsible person shall be subject to a fine of not less than NT$3,000 and not more than NT$15,000, the institution shall be ordered to take corrective actions by a specified date, and failure to take corrective actions by the specified date shall result in consecutive fines per violation. Serious violations or failure to take corrective actions after 3 fines may, depending on the severity of the violation, result in the reduction of number of children enrolled, suspension of enrollment for 6 months to one year, suspension of operations for 1 to 3 years, or revocation of establishment registration:1. Violation of Paragraph 6 of Article 30 by failing to establish regulations, enforce them thoroughly, or review them regularly for improvement.2. Violation of Paragraph 1 of Article 31 by failing to enforce protective measures during the arrival and departure of children to and from the educare service institution.3. Violation of Paragraph 1 of Article 32 by failing to establish health management systems.4. Violation of Paragraph 2 of Article 32 by failing to record, file, and store information on the results of children’s health and disease examinations, referral treatment, and immunization records.5. Violation of Paragraph 4 of Article 32 by failing to notify the parents or guardian to provide the child’s immunization record or failure to notify the competent health authorities in accordance with regulations.6. Violation of Paragraph 2 of Article 33 by failing to establish health facilities in accordance with the facility and equipment standards stipulated in Paragraph 6 of Article 8.7. Violation of Paragraph 2 of Article 34 by failing to proactively assist in children’s group insurance claim application.8. Violation of Article 37 by failing to make public information.9. Violation of Article 38 by refusing the parents’ or guardians’ request for explanation of the means or the content of educare services without valid reason.10. Violation of Paragraph 1 of Article 42 by failing to sign written contracts with parents or guardians of children for educare services.11. Violation of Paragraph 4 of Article 43 by failing to make public at least one month prior to the start of each term the regulations regarding standards for charging and refund, fee items and amounts, and fee remission.12. Violation of Paragraph 1 of Article 45 by failing to establish dedicated accounts, retain the legal receipts of revenues and expenditures, or retain said receipts for a period as prescribed by the tax law.13. Violation of Paragraph 2 of Article 45 by failing to handle account books and receipts in accordance with relevant tax regulations.14. Violation of Paragraph 3 of Article 45, in which educare service institutions affiliated with juridical persons fail to maintain independent finances.
中文原文 幼兒教育及照顧法第59條
教保服務機構有下列情形之一者，處負責人新臺幣三千元以上一萬五千元以下罰鍰，並令教保服務機構限期改善，屆期仍未改善者，得按次處罰；其情節重大或經處罰三次後仍未改善者，得依情節輕重為一定期間減少招收人數、停止招生六個月至一年、停辦一年至三年或廢止設立許可之處分：
一、違反第三十條第六項規定，未訂定管理規定、未確實執行，或未定期檢討改進。
二、違反第三十一條第一項規定，未於幼兒進入及離開教保服務機構時，實施保護措施。
三、違反第三十二條第一項規定，未建立幼兒健康管理制度。
四、違反第三十二條第二項規定，未將幼兒健康檢查、疾病檢查結果、轉介治療及預防接種等資料，載入幼兒健康資料檔案，或未妥善管理及保存。
五、違反第三十二條第四項規定，未通知父母或監護人提供預防接種資料，或未依規定通知衛生主管機關。
六、違反第三十三條第二項規定，未依第八條第六項之基本設施設備標準設置保健設施。
七、違反第三十四條第二項規定，未主動協助辦理幼兒團體保險理賠。
八、違反第三十七條規定，未公開資訊。
九、違反第三十八條規定，無正當理由拒絕向父母或監護人說明教保服務內容及方式。
十、違反第四十二條第一項規定，未與幼兒之父母或監護人訂定書面契約。
十一、違反第四十三條第四項規定，未於每學期開始前一個月公告收退費基準、收費項目及數額、減免收費規定。
十二、違反第四十五條第一項規定，未設置專帳、其收支無合法憑證，或未依規定年限保存。
十三、違反第四十五條第二項規定，未依相關稅法規定辦理。
十四、違反第四十五條第三項規定，法人附設教保服務機構之財務未獨立。
一、違反第三十條第六項規定，未訂定管理規定、未確實執行，或未定期檢討改進。
二、違反第三十一條第一項規定，未於幼兒進入及離開教保服務機構時，實施保護措施。
三、違反第三十二條第一項規定，未建立幼兒健康管理制度。
四、違反第三十二條第二項規定，未將幼兒健康檢查、疾病檢查結果、轉介治療及預防接種等資料，載入幼兒健康資料檔案，或未妥善管理及保存。
五、違反第三十二條第四項規定，未通知父母或監護人提供預防接種資料，或未依規定通知衛生主管機關。
六、違反第三十三條第二項規定，未依第八條第六項之基本設施設備標準設置保健設施。
七、違反第三十四條第二項規定，未主動協助辦理幼兒團體保險理賠。
八、違反第三十七條規定，未公開資訊。
九、違反第三十八條規定，無正當理由拒絕向父母或監護人說明教保服務內容及方式。
十、違反第四十二條第一項規定，未與幼兒之父母或監護人訂定書面契約。
十一、違反第四十三條第四項規定，未於每學期開始前一個月公告收退費基準、收費項目及數額、減免收費規定。
十二、違反第四十五條第一項規定，未設置專帳、其收支無合法憑證，或未依規定年限保存。
十三、違反第四十五條第二項規定，未依相關稅法規定辦理。
十四、違反第四十五條第三項規定，法人附設教保服務機構之財務未獨立。