Regulations Governing Universal Service of Telecommunications Enterprises Article 26

The participating universal service carriers shall deposit their universal service payments into a designated telecommunications universal service fund account within one month after publishing of the contributing proportions and amounts; contributing parties that cannot deposit their total (or at least partial) share of the contributions shall be subject to the provisions contained in Article 75 of these Regulations, as well as penalty interests to the tune of the one-year fixed deposit rate as announced by the Bank of Taiwan on the last day of the one month period.Participating Universal Service Carriers that fail to deposit their total (or at least partial) share of the contributions within three months starting from the due date shall have their deficits considered as bad debts.
中文原文 電信事業普及服務管理辦法第26條
普及服務分攤者應於主管機關公告應分攤比例及金額之日起一個月內,將應分攤之金額存入指定之電信事業普及服務基金存款專戶;其未能於期限內繳納其應分攤金額之一部或全部者,除依本法第七十五條規定處理外,並應按期限截止日之臺灣銀行牌告一年期定期存款利率加計遲延給付利息。
普及服務分攤者未於前項期限屆滿之日起三個月內繳納其應分攤金額之一部或全部者,其未繳納金額視為呆帳。

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