Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 3
The authority governing telecommunications accounting matters is the Directorate General of Telecommunications (herein after the DGT) of the Ministry of Transportation and Communications.
中文原文 第一類電信事業會計制度及會計處理準則第3條
本準則之主管機關為國家通訊傳播委員會。