Postal Remittances and Savings Act Article 27
When the FSC, in accordance with Article 13 hereof, dispatches its own inspector or consigns an appropriate agency to inspect Chunghwa Post’s business, financial status and other related matters, or instructs Chunghwa Post to provide a financial statement, list of assets, or other related information within certain time, Chunghwa Post shall be subject to a fine of NT$500,000 to NT$2,500,000 in the event that it is found to be remiss in any of the following ways:1. It shuns, impedes, or refuses attempts at inspection.2. It conceals, damages or destroys account books related to its business or financial status.3. It refuses to answer without proper cause or purposefully provides false information when inspectors ask about its duties.4. It fails to meet the deadline for submitting a financial statement, list of assets or other related information, or submits false or incomplete reports, or fails to make payment for an inspection/audit within the given time limit.
中文原文 郵政儲金匯兌法第27條
中華郵政公司於金融監督管理委員會依第十三條規定，派員或委託適當機構，檢查業務、財務及其他有關事項，或令中華郵政公司於限期內據實提報財務報告、財產目錄或其他有關資料及報告時，有下列情事之一者，處中華郵政公司新臺幣五十萬元以上二百五十萬元以下罰鍰：
一、規避、妨礙或拒絕檢查。
二、隱匿或毀損業務或財務狀況之帳冊文件。
三、對檢查人員詢問其職務上之事項，無正當理由不為答復或故意答復不實。
四、逾期提報財務報告、財產目錄或其他有關資料及報告，或提報不實、不全或未於規定期限內繳納查核費用。
一、規避、妨礙或拒絕檢查。
二、隱匿或毀損業務或財務狀況之帳冊文件。
三、對檢查人員詢問其職務上之事項，無正當理由不為答復或故意答復不實。
四、逾期提報財務報告、財產目錄或其他有關資料及報告，或提報不實、不全或未於規定期限內繳納查核費用。