Act for Development of Small and Medium Enterprises Article 20
The competent authority concerned may coordinate the financial institutions and/or credit guarantee enterprises to give priority to small and medium enterprises, which have sound management, financial and accounting systems and have paid up all taxes due, in providing financing facilities and guaranties.
中文原文 中小企業發展條例第20條
對經營管理、財務及會計制度健全，依法繳清應納稅捐之中小企業，主管機關得協調有關金融機構、信用保證事業，優先給予融資、保證。