Article 30
After the end of every fiscal year, the Park Enterprises shall, within the deadline prescribed by the Administration, submit the annual operating reports and financial statements to the Administration for the record.
If the capital of the Park Enterprises reaches the amount specified in Paragraph 2, Article 20 of the Company Act, the financial statements referred to in the previous paragraph shall be certified by a CPA in advance.

Article 34
With regard to any Park Enterprise that fails to submit annual operating reports or financial statements within the prescribed deadline, or the financial statements fail to be certified by a CPA in advance in violation of Article 30 hereof, the Administration shall order such an entity to submit or modify the documents within a prescribed deadline. If the said Park Enterprise fails to comply within the deadline, the Administration shall impose an administrative fine of not less than Thirty Thousand New Taiwan Dollars (NT$ 30,000) and not more than One Hundred and Fifty Thousand New Taiwan Dollars (NT$ 150,000). Repeated fines may be imposed.
If the Park Enterprise is fined pursuant to the previous paragraph for two (2) consecutive years, the Administration may additionally revoke its approval of residency.