Regulations of Airport service fee for International flights Passengers Article 7

The collection, overdue dunning, and other related matters of the airport service fee as prescribed in Article 5 and the preceding Article may be entrusted by the Tourism Administration to the CAA or the Airport Corporation for implementation.
中文原文 出境航空旅客機場服務費收費及作業辦法第7條
第五條及前條所定機場服務費之收取及催繳等事項,觀光署得委託民航局或機場公司辦理。

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