Fraud Crime Hazard Prevention Act Article 27

Requirements of this Act apply to online advertisement companies that use the Internet to provide online advertisement services within the Republic of China (R.O.C.) and have a certain scale.The calculation standards for a certain scale in the preceding paragraph shall be established by the competent authority for industries related to the digital economy.The competent authority for industries related to the digital economy shall announce the list of companies that comply with a certain scale based on the calculation standards stated in the preceding paragraph and regularly examine it and make timely adjustments.
中文原文 詐欺犯罪危害防制條例第27條
網路廣告平臺業者利用網際網路於中華民國領域內提供網路廣告服務且達一定規模者,適用本條例之規定。
前項一定規模之計算基準,由數位經濟相關產業主管機關定之。
數位經濟相關產業主管機關應依前項所定計算基準公告符合一定規模之業者名單,並定期檢討及適時調整。

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