An election commission shall be established in the central government and in each municipality or county(city) to handle the election and recall of public officials.

The Central Election Commission shall be in charge of the election and recall of members of the Legislative Yuan,municipal councilors, the governors of municipalities(municipal mayors), county(city) councilors and governors of counties (cities) and direct and supervise each of each municipal or county(city) election commission.
The election and recall of representatives and chiefs of indigenous districts shall be implemented by the municipal election commission;the election of representatives of township(city) congresses and chiefs of townships(cities) shall be implemented by the county election commission.
The election and recall of chiefs of villages (boroughs) shall be implemented by the governing municipal or county(city) election commission.
The election and recall referred to in the preceding two Paragraphs shall be implemented by the municipal and county(city) election commissions and supervised by the Central Election Commission.
During the period of election and recall,municipal or county(city) election commissions shall establish offices regarding election affairs in the townships(cities/districts).

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During the period of election or recall,the election commissions of specific levels may call the staff of the governments of specific levels to handle the relevant affairs.

The election commissions of specific levels shall undertake the following matters respectively and separately:
1.Issuance of public notice for election and recall.
2.Procedure and plan of election and recall affairs.
3.Examination of candidates'qualifications.
4.Planning of election and recall propaganda.
5.Supervision and inspection of election and recall.
6.Establishment and administration of polling stations and ballot counting stations.
7.Examination of the result of election or recall.
8.Fabrication and issuance of electees' certificates.
9.Prescribing the measures governing the campaign propaganda activities of the political parties via TV and other media tools.
10.Other matters regarding election and recall.
The municipal and county(city) election commissions shall direct and supervise the township (city/district) offices to handle the following affairs regarding the election and recall of public officials:
1.Implementation of the publication of the list of electors for the public to read.
2.Implementation of the establishment and administration of polling stations and ballot counting stations.
3.Selection of the personnel of polling stations and ballot counting stations.
4.Distribution of the ballots for election and recall.
5.Distribution of the election bulletin and the notice of voting.
6.Propaganda of the laws and regulations regarding election and recall.
7.Implementation of other matters regarding election and recall.

The election and recall of public officials shall be supervised by members of the Central Election Commission and members of the supervision group of the municipal or county(city) election commissions.
Regulations governing the election commissions at all levels performing the duty of supervision shall be prescribed by the Central Election Commission.

The Central Government shall budget the overall annual ordinary expenditures of the election commissions of specific levels. As for the required expenditures for implementing election and recall, the Central Government shall budget the expenses of election and recall of members of Legislative Yuan; the corresponding municipal government shall budget the expenses of election and recall of municipal councilors and the municipal mayor;the corresponding county(city) government shall budget the expenses of election and recall of county(city) councilors and the governor of a county(city); the corresponding township(city) government shall budget the expenses of election and recall of representatives of a township (city) congress,the chief of a township(city) and chiefs of the villages (boroughs) in a township(city);the corresponding Indigenous district government shall budget the expenses of election and recall of representatives and the chief of Indigenous districts;the corresponding municipal or city government shall budget the expenses of election and recall of chiefs of boroughs in a municipality or city;however,the corresponding Indigenous district government shall budget the expenses of election and recall of chiefs of boroughs.