The Banking Act of The Republic of China Article 29

Unless otherwise provided by laws, a non-bank shall not conduct the business of accepting deposits, managing trust funds or public property under entrustment or handle domestic or foreign remittances.The competent authority or the competent authority in charge of the particular enterprise, together with the juridical police authority, shall ban the violation of the preceding paragraph and refer the case to justice. If the person concerned is a juridical person, the responsible person shall be jointly and severally liable for repaying the relevant obligations.In performing the duties in the preceding paragraph, the suspected party's accounting books and documents may be searched and detained in accordance with the law, and the signs and other facilities may be demolished or disposed by other necessary means.