Administrative Regulations for Number Portability Services of Telecommunications Enterprises Article 26

Where the Operators did not participate in the committee or did not establish Ported Subscriber Databases in violation of the relevant provisions of these Regulations shall not be exempted from liability attributable to the intention or negligence of their mandataries.
中文原文 電信事業號碼可攜服務管理辦法第26條
未參加委員會或未設置攜碼用戶資料庫之經營者違反本辦法相關規定者,不因係其受託者之故意或過失所致而免除其責任。

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