Regulations Governing the Classification of Motion Pictures and Trailers and the Use of advertisements and promotional materials for a motion picture Article 17

Where the central competent authority acts upon Paragraph 5 of Article 9 of the Act in commissioning private groups to administer motion picture ratings, the group commissioned shall be a foundation constituted as a juridical person occupational association, or social association established legally and active in the motion picture industry.
中文原文 電影片與其廣告片審議分級處理及廣告宣傳品使用辦法第17條
中央主管機關依本法第九條第五項規定委託民間專業團體辦理電影片之審議分級業務時,應委託從事與電影業務有關,且經合法設立之財團法人、職業團體或社會團體。

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