Regulations for Administration on Type II Telecommunications Business Article 28-1

A Voice Simple Resale Operator or E.164 Internet Telephony Service Operator shall immediately send the calling number from the originating customer to the destination network on line in real time through the transmitting traffic from the originating customer and make sure that the original calling number is correctly received by destination network.Non-E.164 Internet Telephony Service Operators, when transmitting voice traffic coming from the Internet to the public switch telephone network, are required to send the local network service’s subscriber number leased form a Local Network Service Operator to the destination network online, and also to make sure that it is correctly received by destination network.The E.164 Internet Telephony Service Operators, when transmitting the subscriber’s voice traffic not using the E.164 subscriber number to the public switch telephone network, are to complete the process as per the preceding paragraph.The Voice Simple Resale Service Operators or the Internet Telephony Service Operators shall not receive or transfer the voice traffic from or to operators who have not obtained the operating permit.Of communications from a domestic originating customer to the domestic destination customer, except when the receiving subscriber is using the international roaming service, the originating network operator or the transfer network operator shall not reroute the communications through an offshore network.
中文原文 第二類電信事業管理規則第28-1條
語音單純轉售服務經營者或E.164用戶號碼網路電話服務經營者應於傳送話務時,線上即時發送該通信之原始發信用戶號碼至受信端網路,並確保正確送達至受信端網路。
非E.164用戶號碼網路電話服務經營者將來自網際網路之話務傳送至公眾交換電話網路時,應線上即時發送其向市內網路業務經營者租用之市內網路業務用戶號碼至受信端網路,並需確保正確送達至受信端網路。
E.164用戶號碼網路電話服務經營者傳送其未使用E.164用戶號碼之用戶話務至公眾交換電話網路時,應依前項規定辦理。
語音單純轉售服務經營者或網路電話服務經營者不得接收或轉接未取得經營許可業者之話務。
國內發信用戶撥打國內受信用戶之通信,除受信用戶使用國際漫遊服務者外,發信網路業者或轉接網路業者不得將該通信經由境外網路轉接。

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