Unless otherwise specified in these Rules, the payment instructions on the basis of prior agreement between the users and payment institution shall contain the following items:
1. The payor's name, title, other information sufficient for identifying the payor’s identity agreed by the payor and the electronic payment institution, and the e-payment account number. The individual user’s name shall be partially hidden.
2. The recipient's name, title, other information sufficient for identifying the recipient’s identity agreed by the recipient and the electronic payment institution, and the e-payment account number. The individual user’s name shall be partially hidden.
3. The accurate dollar amount, or authorized deduction limit and currency of payment.
4. The conditions and time period for the transfer to take place or manner of payment instructed by the payor.
5. Other information required by the competent authority.
A user’s immediately approved payment instruction shall include the following information:
1. The payor's name, title, other information sufficient for identifying the payor’s identity agreed by the payor and the electronic payment institution, and the e-payment account number. The individual user’s name shall be partially hidden.
2. The recipient's name, title, other information sufficient for identifying the recipient’s identity agreed by the recipient and the electronic payment institution, and the e-payment account number. The individual user’s name shall be partially hidden.
3. The accurate dollar amount and currency of payment.
4. If the transfer is not implemented immediately, the conditions and time period for the transfer to take place or manner of payment instructed by payor are needed.
5. Other information required by the competent authority.
When a user makes a restrictive payment for taxes or fees, the items included in the payment instructions may be agreed by the electronic payment institution and the contracted institution. However, it must include at least the items specified in Subparagraph 3 of Paragraph 1, or Subparagraph 3 of the preceding paragraph.
When an electronic payment institution engages in the following businesses, the provision in Paragraph 2 does not apply to the records for the user’s immediately approved payment instructions:
1. The user makes payment at a physical channel via a mobile device and meets the security design requirements specified in the Regulations Governing the Standards for Information System and Security Management of Electronic Payment Institutions.
2. The user makes payment at a physical channel via a physical stored value card and meets the security design requirements specified in the Regulations Governing the Standards for Information System and Security Management of Electronic Payment Institutions.
When an electronic payment institution engages in the following businesses, the provisions in Subparagraphs 1 and 2 of Paragraph 1 and Subparagraphs 1 and 2 of Paragraph 2 do not apply to the records for the payment instructions:
1. Providing transaction information generated from the payor and conducting the business of collecting and making payments for real transactions as an agent through batch operations;
2. Providing small-amount domestic and international remittances of the same electronic payment institution jointly conducted or approved from the recipient.

An electronic payment institution implement the user’s payment instructions to conduct automatic payment deductions relating to the business of collecting and making payments for real transactions as an agent or small-amount domestic and international remittances on the basis of prior agreement between the users and payment institution shall meet the following regulations:
1. The procedures and amount limits for automatic payment deductions agreed by the parties in advance shall meet related requirements in these Rules and the Regulations Governing the Standards for Information System and Security Management of Electronic Payment Institutions. The transaction security design must be commensurate with the amount limits for different transactions.
2. The electronic payment institution shall obtain payment instructions agreed by a user in advance in accordance with the regulations in the preceding article. It shall also determine the automatic payment deduction objectives and amount limit with the user and provide mechanisms for the suspension and adjustment of the authorized payment deduction amount. If the automatic payment deduction is executed with a non-specific amount, the electronic payment institution and the user shall specify a ceiling for the payment deduction amount.
3. The electronic payment institution must evaluate the purpose, types, and risks of transactions of the contracted institution before it may provide a user with automatic payment deduction services based on the user and the contracted institution’s prior agreement.
4. When the electronic payment institution provides users with automatic transaction payment deduction service for a non-specific amount as described in Subparagraph 2, the services shall be limited to the following transactions or purposes:
(1) To pay for financial products or services, NTD loans through P2P lending platform, or repayment of bank loans.
(2) To pay charges and fees, taxes, fines or other expenses imposed by government, and to pay service fees of public utilities, telecommunication service charges, public transportation fares or parking fees, and to pay charges and fees, taxes, fines, or other expenses imposed by the contracted institutions on behalf of government or service fees of public utilities, telecommunication service charges, public transportation fares, or parking fees, or fees authorized by the competent authority.
(3) Other transactions or payment purposes approved by the competent authority.

After implementing a payment instruction of a user, an electronic payment institution shall notify the user of the result in a manner agreed by the parties. However, this requirement does not apply if the contracted institution shows the amount deducted and the balance of the e-payment account or a stored value card to the user when a transaction is carried, and the electronic payment institution provides the user with related inquiry services.