Rules Governing the Administration of Electronic Payment Business Article 43
A specialized electronic payment institution that has operated for at least three years may apply to set up a overseas presence including an overseas branch and a representative office.An electronic payment institution applying for the establishment of an overseas presence shall submit the following documents to apply for approval to the competent authority.1. An application form;2. Minutes of the board of directors meeting;3. Business plan: If the electronic payment institution plans to set up a branch, it shall specify the principles for business, internal organization structure and functions, recruitment, introduction of venues and equipment, and financial forecasts for the next three years. If the electronic payment institution plans to set up a representative office, it shall specify the organization structure and tasks of the representative office.4. Feasibility evaluation report required for setting up a branch: The report shall specify the selection criteria for the country (or region) in which the electronic payment institution intends to establish the branch; application process and the review and approval standards for a foreign electronic payment institution to establish a branch, and business and operational restrictions hereupon; whether the competent financial authority of the ROC may collect and review data regarding the financial and operational status of the branch; a self-evaluation statement explaining the compliance of the establishment plan with local laws and regulations; and an operational risk assessment and benefit analysis for the branch to be established.5. Other documents as may be required by the competent authority.After the electronic payment institution establishes an overseas branch, it shall comply with the following provisions:1. Material contingencies or incidents of fraud occur in an overseas branch shall be handled and reported in accordance with the regulations of the competent authority.2. The electronic payment institution shall file information concerning the overseas branch into the Internet reporting system of the competent authority; all changes must be updated in the system accurately.3. An electronic payment institution that intends to close an overseas branch shall notify the competent authority and obtain approval in advance.4. After an overseas branch is established, any change of the location or business scope may be filed to the competent authority for reference after such changes are effected.5. An electronic payment institution that establishes an overseas branch shall also complete the following requirements:(1) Conduct internal audits in accordance with the Implementation Rules for the Internal Audit and Internal Control System of Electronic Payment Institutions. Business audit report, audit report of a certified public accountant, and inspection report of local financial competent authority shall be filed to the competent authority for record.(2) It shall file data relating to their operations status into the Internet reporting system of the competent authority each quarter.(3) It shall prepare a consolidated financial statement including its overseas branches each fiscal year, and submit it to the competent authority for record in accordance with Article 35 of the Act.
中文原文 電子支付機構業務管理規則第43條
專營電子支付機構開始營業屆滿三年者，得申請設置境外分支機構，包括境外分公司及代表人辦事處。
電子支付機構申請設立境外分支機構，應檢具下列書件向主管機關申請核准：
一、申請書。
二、董事會議事錄。
三、營業計畫書：如屬設置分公司者，須載明業務經營之原則、內部組織分工、人員招募、場地設備概況及未來三年之財務預測；如屬設置代表人辦事處，須載明代表人辦事處之組織、處理事項。
四、設置分公司者應檢具可行性評估報告：載明前往設立國家（或地區）之選定因素；當地適用於外國電子支付機構有關申請程序及審核標準、業務經營限制、我國金融主管機關得否蒐集及檢查該分公司財務、經營狀況等資料、自評本設立案符合當地法令規定之說明、經營風險評估及效益分析。
五、其他經主管機關規定應提出之文件。
電子支付機構於境外分支機構設立後，應依下列規定辦理：
一、境外分支機構發生重大偶發及舞弊事件，應依主管機關規定處理及通報。
二、應於主管機關網際網路申報系統填報境外分支機構相關資料，如有異動應確實更新。
三、電子支付機構擬裁撤境外分支機構，應事先報主管機關核准。
四、境外分支機構設立後，營業地址或營業項目之變動，得事後報主管機關備查。
五、電子支付機構設立境外分公司，另應辦理事項如下：
（一）應依電子支付機構內部控制及稽核制度實施辦法辦理內部查核。
業務稽核報告、會計師查核報告及所在地金融主管機關之檢查報告等資料，應送主管機關備查。
（二）每季應於主管機關網際網路申報系統填報營運狀況基本資料。
（三）每年度應連同境外分支機構編製合併財務報表，依本條例第三十五條規定報主管機關備查。
電子支付機構申請設立境外分支機構，應檢具下列書件向主管機關申請核准：
一、申請書。
二、董事會議事錄。
三、營業計畫書：如屬設置分公司者，須載明業務經營之原則、內部組織分工、人員招募、場地設備概況及未來三年之財務預測；如屬設置代表人辦事處，須載明代表人辦事處之組織、處理事項。
四、設置分公司者應檢具可行性評估報告：載明前往設立國家（或地區）之選定因素；當地適用於外國電子支付機構有關申請程序及審核標準、業務經營限制、我國金融主管機關得否蒐集及檢查該分公司財務、經營狀況等資料、自評本設立案符合當地法令規定之說明、經營風險評估及效益分析。
五、其他經主管機關規定應提出之文件。
電子支付機構於境外分支機構設立後，應依下列規定辦理：
一、境外分支機構發生重大偶發及舞弊事件，應依主管機關規定處理及通報。
二、應於主管機關網際網路申報系統填報境外分支機構相關資料，如有異動應確實更新。
三、電子支付機構擬裁撤境外分支機構，應事先報主管機關核准。
四、境外分支機構設立後，營業地址或營業項目之變動，得事後報主管機關備查。
五、電子支付機構設立境外分公司，另應辦理事項如下：
（一）應依電子支付機構內部控制及稽核制度實施辦法辦理內部查核。
業務稽核報告、會計師查核報告及所在地金融主管機關之檢查報告等資料，應送主管機關備查。
（二）每季應於主管機關網際網路申報系統填報營運狀況基本資料。
（三）每年度應連同境外分支機構編製合併財務報表，依本條例第三十五條規定報主管機關備查。