Article 3
The term “competent authority” referred to in the Act shall be the Ministry of Labor at the central level, the municipal government at the municipal level, and the county (city) government at the county (city) level.

Article 11
Where a business entity having more than 30 workers is under any of the following circumstances, the agency or the personnel concerned shall report the case to the competent authority:
1. The business entity has delayed the payment of wages to its workers for a period of 2 months, if the total number of its workers is less than 200 or for a period of 1 month if the total number of its workers is over 200.
2. The business entity has delayed in the payment of the premiums of its workers’ labor insurance program, the overdue wages repayment fund, the premiums of its workers’ national health insurance program, or the payment for labor retirement fund for a period of 2 months and the amount of payment in arrear exceeds N.T. $ 200,000 in each type of delay.
3. Its whole business or a significant part has ceased to operate.
4. A resolution for merger or acquisition is adopted.
5. A major labor dispute has occurred during the last 2 years.
The term "an agency or the personnel concerned" referred to in the preceding paragraph shall be as follows:
1. The relevant labor union or the workers of the business entity in the case of Subparagraphs 1, 3, 4, and 5; or the business entity itself in the case of Subparagraph 4.
2. The Labor Insurance Bureau and the Bureau of National Health Insurance in the case of Subparagraph 2.
The competent authority shall, within 7 days after receiving the notice referred to in the preceding paragraph, make a fact-finding visit to the business entity concerned, and may, order it to offer necessary explanations or to submit its financial statements and related information within a given time limit.
When the competent authority is sending officials to make the fact-finding visit referred to in the preceding paragraph, it shall assign accountants, lawyers or other or professional experts to provide necessary assistance.
Officials of the competent authority or other personnel providing necessary assistance shall keep the financial statements and related information submitted by the business entity in confidence.