Rules Governing the Business of Electronic Stored Value Card Issuers Article 19
When signing a contract with a merchant, the issuer shall establish the merchant review process based on the type of the merchant, transaction amount, transaction model (face-to-face or indirect), risk of deferred products or services, and the offered products, and enhance the education and training, audit management, and regular merchant inspection. There shall be a daily abnormal transaction monitoring mechanism for indirect transactions with high-risk merchants in place to protect the cardholders’ rights.The issuer shall request the merchant to allow the cardholder to verify the transaction records through any of the following methods upon the completion of the transaction processed with an electronic stored value card:1. Provide a receipt that shows the amount deducted from the electronic stored value card, and the card balance for verification.2. Show the amount deducted from the electronic stored value card and the balance upon the completion of the transaction; allow the cardholder to choose whether to print out the receipt.3. Show the amount deducted from the electronic stored value card and the balance upon the completion of the transaction; have the issuer provide the approaches for the cardholder to look up their transaction history in the future.4. Notify the cardholder of the amount deducted from the electronic stored value card and the balance upon the completion of the transaction by text message, email, online platform, mobile application, or other means.This rule does not apply if the merchant in the foregoing Paragraph is a public transport company, or parking lot service provider as defined in the Act of Encouraging Public Transportation Development, or is a public phone service operator, and can display the amount deducted from the electronic stored value card and the balance during the transaction with the cardholder.Issuers shall demand that contracted merchants may not refuse to accept electronic stored value cards for transaction unless with justified reason.
中文原文 電子票證發行機構業務管理規則第19條
發行機構簽訂特約機構時，應依特約機構類型、交易金額、交易模式（面對面或非面對面）、遞延性商品或服務及銷售商品之風險性，建立特約機構審核機制，並加強教育訓練、稽核管理及定期查核特約機構，且針對非面對面交易模式之高風險特約機構建立日常異常交易監控機制，以保障持卡人之權益。
發行機構應要求特約機構於持卡人持電子票證完成交易時，須以下列方式之一提供持卡人確認交易紀錄：
一、提供可顯示電子票證扣款金額及儲值餘額之交易憑證供核對。
二、於持卡人完成交易時顯示當次扣款金額及儲值餘額，並由持卡人自行選擇是否列印交易憑證。
三、於持卡人完成交易時顯示當次扣款金額及儲值餘額，並由發行機構提供持卡人得事後自行查詢交易紀錄之管道。
四、於持卡人完成交易後以簡訊、電子郵件、網路平臺、行動裝置應用程式或其他等方式通知持卡人當次扣款金額及儲值餘額。
前項之特約機構為發展大眾運輸條例所稱大眾運輸事業或停車場業者，或提供公用電話服務之經營者，且可於持卡人交易時顯示電子票證扣款金額及儲值餘額者，不在此限。
發行機構應要求特約機構非有正當理由，不得拒絕持卡人持電子票證進行交易。
發行機構應要求特約機構於持卡人持電子票證完成交易時，須以下列方式之一提供持卡人確認交易紀錄：
一、提供可顯示電子票證扣款金額及儲值餘額之交易憑證供核對。
二、於持卡人完成交易時顯示當次扣款金額及儲值餘額，並由持卡人自行選擇是否列印交易憑證。
三、於持卡人完成交易時顯示當次扣款金額及儲值餘額，並由發行機構提供持卡人得事後自行查詢交易紀錄之管道。
四、於持卡人完成交易後以簡訊、電子郵件、網路平臺、行動裝置應用程式或其他等方式通知持卡人當次扣款金額及儲值餘額。
前項之特約機構為發展大眾運輸條例所稱大眾運輸事業或停車場業者，或提供公用電話服務之經營者，且可於持卡人交易時顯示電子票證扣款金額及儲值餘額者，不在此限。
發行機構應要求特約機構非有正當理由，不得拒絕持卡人持電子票證進行交易。