Rules Governing the Administration of Electronic Payment Business Article 7
When a user of an electronic payment institution uses an e-payment account for conducting the business of collecting and making payments for real transactions as an agent, this user shall sign a contract with the electronic payment institution to become a contracted institution. However, the payment funds collection of the following transactions within the territory of the Republic of China, once the authenticity of the transaction is verified and records are retained, do not be defined as the transactions of a contracted institution, and the provisions in Article 4 to 6 shall not apply:1. Redemption of prizes for electronic invoices;2. Payments collected for the repurchase, redemption, or distribution of dividends for purchased financial products or services;3. Payments collection for salary, or remuneration related income;4. Payments collection for lending and repayment of NTD loans through P2P lending platform;5. Payments collection for loan appropriation under banking business;6. Payments collection for subsidies distributed or tax refunds from government agencies;7. Other conditions specified by the competent authority.
中文原文 電子支付機構業務管理規則第7條
電子支付機構使用者以電子支付帳戶收受代理收付實質交易款項時，應與電子支付機構簽訂契約成為特約機構。
但對於收受下列我國境內之交易款項，經確認交易真實性並留存紀錄者，非屬特約機構，不適用第四條至前條之規定：
一、電子發票獎金之領獎。
二、購買金融商品或服務依約定買回、贖回或分配收益等之收款。
三、薪資或報酬等所得之收款。
四、網路借貸平臺所撮合新臺幣金錢借貸之貸與或返還之收款。
五、銀行業放款業務撥貸之收款。
六、政府機關補助款發放或退稅費之收款。
七、其他主管機關規定之情形。
但對於收受下列我國境內之交易款項，經確認交易真實性並留存紀錄者，非屬特約機構，不適用第四條至前條之規定：
一、電子發票獎金之領獎。
二、購買金融商品或服務依約定買回、贖回或分配收益等之收款。
三、薪資或報酬等所得之收款。
四、網路借貸平臺所撮合新臺幣金錢借貸之貸與或返還之收款。
五、銀行業放款業務撥貸之收款。
六、政府機關補助款發放或退稅費之收款。
七、其他主管機關規定之情形。