Regulations for Usage Fees of Telecommunications Numbers Article 5

The telecommunications enterprise should set up accounting accounts for the proceeds of the golden number auctions or number selection with a fee, and provide the financial statements and audit report audited and attested by CPAs when paying the number usage fee. The financial statements and audit report of the preceding paragraph should be submitted to this Commission for verification before June 30 every year. If the proceeds from the golden number auction or number selection with a fee prescribed in Paragraph 1 are incorporated into the financial statements submitted in the year, the telecommunications enterprise may use the said financial statements and audit report for the registration prescribed in the preceding paragraph.
中文原文 電信號碼使用費收費標準第5條
電信事業應設置黃金門號拍賣或付費選號收入之會計科目,並於繳交號碼使用費時,提供經會計師查核簽證之財務報表及查核報告書。
前項財務報表及查核報告書,應於每年六月三十日前報請主管機關查核。
第一項黃金門號拍賣或付費選號收入,經併入年度所提報之財務報表者,電信事業為前項申報時,得以該財務報表及其查核報告書為之。

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