Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 12
Local competent authorities and labor inspection institutions may send personnel to audit the contributions appropriated into the labor pension reserve of each business entity and take legal procedures against business entities found in violation of related regulations.
中文原文 勞工退休準備金提撥及管理辦法第12條
當地主管機關或勞動檢查機構對各事業單位提撥勞工退休準備金情形得派員查核，有不合規定情事者，應依法處理。