Regulations Governing the Organization and Administration of Sinking Fund Established by Electronic Payment Institutions Article 4
Each electronic payment institution shall appropriate a portion of its business revenue in the previous year and contribute it to the Fund before the end of May every year. The appropriation ratios are as follows:1. For fee income generated from electronic payment business:(1) First year: NT$2,000,000; NT$500,000 for institutions engaging solely in the business of collecting and making payments for real transactions as an agent.(2) Second year to fifth year: 0.01% of fee income every year.(3) Sixth year to tenth year: 0.03% of fee income every year.(4) Eleventh year and thereafter: 0.05% every year.2. For interest or other income earned from utilizing funds received from users in accordance with Paragraph 2, Article 22 of the Act: 50% of the funds to be set aside pursuant to Paragraph 4, Article 22 of the Act.The business revenue under the preceding paragraph shall be based on that shown in the CPA-audited and certified financial report provided in Article 35 of the Act.Banks and Chunghwa Post engaging concurrently in electronic payment business shall calculate the amount for appropriation purpose by dividing the sum of daily balance of funds received from users and kept by them in the previous year by the actual number of days in the year, and multiplying it by its offered rate for demand deposit on December 31 of the previous year, and then make contribution to the Fund according to Subparagraph 2 of Paragraph 1 hereof.Where the amount appropriated by an electronic payment institution pursuant to Item 1, Subparagraph 1 of Paragraph 1 hereof is less than NT$2,000,000 in the first year, or the amount set aside by an institution engaging solely in the business of collecting and making payments for real transactions as an agent is less than NT$500,000, such institution shall make up the contribution in subsequent years.
中文原文 電子支付機構清償基金組織及管理辦法第4條
本基金由各電子支付機構於每年五月底前，自前一年度營業收入提撥之，其提撥比率如下：
一、經營電子支付機構之手續費收入：
（一）第一年：提撥新臺幣二百萬元。
但僅經營代理收付實質交易款項業務者，提撥新臺幣五十萬元。
（二）第二年至第五年：每年提撥萬分之一。
（三）第六年至第十年：每年提撥萬分之三。
（四）第十一年起：每年提撥萬分之五。
二、依本條例第二十二條第二項運用支付款項所得之孳息或其他收益總額：按本條例第二十二條第四項規定之應計提金額，提撥百分之五十。
前項營業收入之範圍，以依本條例第三十五條經會計師查核簽證之財務報告所載者為準。
兼營電子支付機構業務之銀行及中華郵政股份有限公司，應就前一年度所保管使用者支付款項每日餘額之和除以實際天數，按其前一年度十二月三十一日之活期存款牌告利率計算金額，準用第一項第二款規定核計提撥。
電子支付機構依第一項第一款第一目規定，第一年提撥不足新臺幣二百萬元，或僅經營代理收付實質交易款項業務者，第一年提撥不足新臺幣五十萬元，應於其後年度提撥補足之。
一、經營電子支付機構之手續費收入：
（一）第一年：提撥新臺幣二百萬元。
但僅經營代理收付實質交易款項業務者，提撥新臺幣五十萬元。
（二）第二年至第五年：每年提撥萬分之一。
（三）第六年至第十年：每年提撥萬分之三。
（四）第十一年起：每年提撥萬分之五。
二、依本條例第二十二條第二項運用支付款項所得之孳息或其他收益總額：按本條例第二十二條第四項規定之應計提金額，提撥百分之五十。
前項營業收入之範圍，以依本條例第三十五條經會計師查核簽證之財務報告所載者為準。
兼營電子支付機構業務之銀行及中華郵政股份有限公司，應就前一年度所保管使用者支付款項每日餘額之和除以實際天數，按其前一年度十二月三十一日之活期存款牌告利率計算金額，準用第一項第二款規定核計提撥。
電子支付機構依第一項第一款第一目規定，第一年提撥不足新臺幣二百萬元，或僅經營代理收付實質交易款項業務者，第一年提撥不足新臺幣五十萬元，應於其後年度提撥補足之。