Rules Governing the Administration of Electronic Payment Business Article 15
When an electronic payment institution engages in the business of collecting and making payments for real transactions as an agent, a contracted institution must be the ultimate recipient. However, this shall not apply under the following circumstances:1. Where a contracted institution is a financial institution that collects and makes payments for real transactions as an agent in accordance with financial regulations.2. Where a contracted institution is a convenience store, supermarket, or another industry approved by the competent authority, and one of the following conditions apply:(1) Collection of charges and fees, taxes, and fines on behalf of governments of all levels.(2) Collection of service charges on behalf of public utilities.(3) Collection of ticket fares and other related service fees on behalf of public transportation enterprises.(4) Collection of credit card payments commissioned by the credit card issuer institutions. However, it may not accept the said payments to be paid by credit cards through e-payment accounts or stored value cards.(5) Collection of tuition fees on behalf of public and private schools of all levels.(6) Collection of telecommunication fees for fixed telecommunication network services or mobile broadband services on behalf of Type I telecommunications enterprises.(7) Collection of cable television fees on behalf of cable broadcast television service enterprises.(8) Collection of payment on delivery on behalf of online shopping service operators who sell products directly to users.(9) Other payments approved by the competent authority.3. Where a contracted institution is a delivery platform operator, entrusted with collecting payments for products on behalf of others.4. Where a contracted institution is a taxicab transportation service platform operator, entrusted with collecting payments for transportation services on behalf of others.5. Where a contracted institution is a parking service platform operator, entrusted with collecting parking fees, vehicle charging fees, and highway tolls on behalf of others.When an electronic payment institution collects or makes payments for real transactions as an agent for businesses specified in Items 5 to 8, Subparagraph 2 of the preceding paragraph, it shall sign a tripartite agreement with the trustee and trustor of the collection and payment service as an agent and specify both the trustee and the trustor as contracted institutions.The amountsspecified in Item 8 of Subparagraph 2 and Subparagraphs 3 to 5 of Paragraph 1 shall be limited to no more than NT$5,000.When an electronic payment institution enters into an agreement with an operator as stipulated in Subparagraphs 3 to 5 of Paragraph 1, it shall establish relevant selection criteria.
中文原文 電子支付機構業務管理規則第15條
電子支付機構經營代理收付實質交易款項業務，特約機構應為最終收款方。
但下列情形不在此限：
一、特約機構為金融機構者，依金融管理法規辦理之代理收付款項。
二、特約機構為便利商店業、超級市場業或其他經主管機關許可之業別，並有下列情形之一者：
（一）受各級政府委託代徵收之規費、稅捐與罰鍰或其他費用，及委託代收之停車費。
（二）受公用事業委託代收之服務費。
（三）受大眾運輸事業委託代收之票價及其他相關服務費用。
（四）受信用卡發卡機構委託代收信用卡帳款。
但不得受理利用信用卡透過電子支付帳戶或儲值卡進行繳納。
（五）受各級公私立學校委託代收之學雜費。
（六）受第一類電信事業委託代收之固定通信綜合網路業務或行動寬頻業務之電信費。
（七）受有線廣播電視服務業委託代收之有線電視費。
（八）受直接販售商品予使用者之網路購物業者委託代收之貨到付款款項。
（九）其他經主管機關核定之款項。
三、特約機構為外送平臺業者，受委託代收之商品款項。
四、特約機構為計程車客運服務平臺業者，受委託代收之運輸服務款項。
五、特約機構為停車服務平臺業者，受委託代收之停車費、車輛充電費用及國道通行費等款項。
電子支付機構辦理前項第二款第五目至第八目代理收付實質交易款項業務時，應與受託及委託代理收付款項業者簽訂三方合約，並約定受託及委託代理收付款項業者均為特約機構。
第一項第二款第八目及第三款至第五款規定之款項，每筆委託代收金額上限為新臺幣五千元。
電子支付機構簽訂第一項第三款至第五款規定之業者為特約機構時，應訂定相關遴選原則。
但下列情形不在此限：
一、特約機構為金融機構者，依金融管理法規辦理之代理收付款項。
二、特約機構為便利商店業、超級市場業或其他經主管機關許可之業別，並有下列情形之一者：
（一）受各級政府委託代徵收之規費、稅捐與罰鍰或其他費用，及委託代收之停車費。
（二）受公用事業委託代收之服務費。
（三）受大眾運輸事業委託代收之票價及其他相關服務費用。
（四）受信用卡發卡機構委託代收信用卡帳款。
但不得受理利用信用卡透過電子支付帳戶或儲值卡進行繳納。
（五）受各級公私立學校委託代收之學雜費。
（六）受第一類電信事業委託代收之固定通信綜合網路業務或行動寬頻業務之電信費。
（七）受有線廣播電視服務業委託代收之有線電視費。
（八）受直接販售商品予使用者之網路購物業者委託代收之貨到付款款項。
（九）其他經主管機關核定之款項。
三、特約機構為外送平臺業者，受委託代收之商品款項。
四、特約機構為計程車客運服務平臺業者，受委託代收之運輸服務款項。
五、特約機構為停車服務平臺業者，受委託代收之停車費、車輛充電費用及國道通行費等款項。
電子支付機構辦理前項第二款第五目至第八目代理收付實質交易款項業務時，應與受託及委託代理收付款項業者簽訂三方合約，並約定受託及委託代理收付款項業者均為特約機構。
第一項第二款第八目及第三款至第五款規定之款項，每筆委託代收金額上限為新臺幣五千元。
電子支付機構簽訂第一項第三款至第五款規定之業者為特約機構時，應訂定相關遴選原則。