Enforcement Rules of the National Health Insurance Act Article 58

The premium payable by the beneficiary, who subscribed to Insurance more than once, shall be calculated and paid in accordance with Articles 17 and 18, and Article 11 of the Act. Where the premium is paid for twice, the group insurance applicants or the insured may apply for reimbursement within five years after the date on which the premium was paid for twice, or otherwise the application shall be rejected upon expiration.After being verified by the Insurer to be true, the premium subject to reimbursement pursuant to the preceding paragraph shall be balanced when calculating the premium of the following month.
中文原文 全民健康保險法施行細則第58條
保險對象重複投保者,應依第十七條、第十八條及本法第十一條規定計繳保險費。
其重複繳納之保險費,投保單位或被保險人得於發生重複繳納保險費之日起五年內向保險人申請退還,逾期不予受理。
前項申請退還重複繳納之保險費,經保險人審查屬實後,於計算次月保險費時,一併結算。

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