Animal Protection Act Article 38

Local competent authorities shall charge fees for issuing pet ID tags according to Clause 19.2, for handling missing pets and returning them to owners, for issuing permits according to Clause 22.1. Fee standards for such services shall be stipulated by the central competent authority.
中文原文 動物保護法第38條
直轄市或縣(市)主管機關依第十九條第二項發給寵物身分標識、寵物之遺失認領及第二十二條第一項核發許可,應收取費用;其收費標準,由中央主管機關定之。

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