Regulations Governing the Organization and Administration of Sinking Fund Established by Electronic Payment Institutions Article 12 Law: Regulations Governing the Organization and Administration of Sinking Fund Established by Electronic Payment Institutions Chinese: 電子支付機構清償基金組織及管理辦法第12條 The Foundation shall report to the competent authority when an electronic payment institution that fails to make contribution or refuses to make contribution to the Fund in accordance with Article 4 and Article 5. 中文原文 電子支付機構清償基金組織及管理辦法第12條 電子支付機構未依第四條及第五條規定繳付或拒絕繳付本基金者,基金會應函報主管機關。