Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 34

The agency (institution) or educational institution where the deceased last served, when processing the application for the payment of the various benefits, shall investigate and ensure the accuracy of the entitlement of each benefit payable to the surviving relative or legal beneficiary. The competent (processing) authorities, after approving various payments, shall notify the paying agency (institution) to verify the foregoing and issue a check to be mailed to the agency (institution) or educational institution where the deceased last served, and said payments shall be made only after a receipt has been signed by the surviving relative or legal beneficiary and after the entry permit to the Taiwan Area and identity documents (certificate of residency of the Mainland Area or long-term residency registration thereof) of the surviving relative or legal beneficiary have been verified.Where the total amount of death benefits exceeds two million New Taiwan Dollars, the agency (institution) or educational institution where the deceased last served shall determine and pay the amount payable for each category of benefits based on the ratio of the respective payments in proportion to the total amount to be paid, and shall notify in writing the respective paying institutions for recordation. The agency (institution) or educational institution where the deceased last served shall return the receipts signed by the surviving relative or legal beneficiary and any remaining unpaid balance of the payments to the respective paying institutions. However, the Ministry of National Defense shall take charge of such payments and related matters for military personnel.Where the surviving relative or legal beneficiary claims the benefits by fraud or receives payments in excess of the entitled amount, the surviving relative or legal beneficiary and other related persons shall bear the legal responsibility arising therefrom.