Enforcement Rules of the Trademark Act Article 44

Where an opposition is filed against a registered trademark after a division of such trademark registration has been accepted and published, the Registrar Office shall give the opponent a notice to designate the trademarks to be opposed, submit related documents and calculate the required fee for each trademark to be opposed within the prescribed period. The opponent shall, if underpayment was made, make up the balance or may, if overpayment was made, request for a refund with the receipt of the payment.
中文原文 商標法施行細則第44條
於商標權經核准分割公告後,對分割前註冊商標提出異議者,商標專責機關應通知異議人,限期指定被異議之商標,分別檢附相關申請文件,並按指定被異議商標之件數,重新核計應繳納之規費;規費不足者,應為補繳;有溢繳者,異議人得檢據辦理退費。

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