Regulations Governing Travel Agencies Article 45

A travel agency that accepts online purchases from travelers over the Internet based on the previous article shall publicize pertinent travel services contracts on its website, and shall inform tourists in an honest manner of any restrictions on products and services as well as other matters concerning purchase confirmation procedures, contract termination or cancellation, and refunds.Upon receiving payment from travelers, a travel agency shall deliver a receipt for payment to the travelers.
中文原文 旅行業管理規則第45條
旅行業以前條方式接受旅客線上訂購交易者,應將旅遊契約登載於網站;於收受全部或一部價金前,應將其銷售商品或服務之限制及確認程序、契約終止或解除及退款事項,向旅客據實告知。
旅行業受領價金後,應將旅行業代收轉付收據憑證交付旅客。

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