Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 27

In providing financial derivatives transaction services to retail customers, a bank shall specify channels for lodging a complaint in the event of a transaction dispute in the transaction documents and on its website, and in addition, handle a dispute in accordance with its internal procedure for handling complaints when it actually occurs.Where a transaction dispute between a bank and a retail customer cannot be settled in accordance with the bank's internal procedure for handling complaints, the customer may submit the case to the Financial Ombudsman Institution for tribunal.
中文原文 銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法第27條
銀行向一般客戶提供衍生性金融商品交易服務,除應於交易文件與網站中載明交易糾紛之申訴管道外,於實際發生交易糾紛情事時,應即依照銀行內部申訴處理程序辦理。
銀行與一般客戶之交易糾紛,無法依照銀行內部申訴處理程序完成和解者,該客戶得向財團法人金融消費評議中心申請評議。

English translation for reference only; the Chinese text prevails. Not legal advice.