The competent authority（NCC）shall, no later than December 1 of the year prior to the implementation year, set forth the universal service providers and the implementation plans.
Every universal service provider shall provide universal service in accordance with the previous implementation plan in the implementation year. However, in case of unpredicted events such as a necessary change of plan, the universal service provider shall apply for change of implementation plan to the competent authority（NCC）and carry out the change after approval.
The provider of the Voice-based Telecommunications Universal Service stated in paragraph 1 shall, if the implementation plan already includes provision of the facilities for Telecommunications Universal Service on Data Transmission, provide Telecommunications Universal Service on Data Transmission in uneconomic areas in accordance with functions of the facilities; the service provider shall not apply for extra subsidy of Telecommunications Universal Service on Data Transmission in uneconomic areas based on the facilities.

Universal service providers shall not reject any service applications in the areas in which they serve without eligible reasons; apart from the approved fee charges, the providers are not permitted to charge subscribers extra costs.

Universal service providers shall submit universal service subsidy applications and the related information to the competent authority（NCC）for subsidies of the implementation year no later than May 1 of the year following the implementation year. Universal service subsidy applications of Voice-based Telecommunications Universal Service and Telecommunications Universal Service on Data Transmission shall contain the following information:
I. Statistics of the universal service implementation results（including the effectiveness of the improvements in terms of universal service penetration and the service quality, additionally the effects on society shall be analyzed）.
II. Net costs of various universal service categories and the requested amount of subsidy.
III. Audit, by certified accountants, detailed calculations of the net universal service costs for each implementation year.
IV. A document as proof that the transmission station has been certified and has passed the examination.
Subsidy application of the Telecommunications Universal Service on Data Transmission in local schools and the public libraries shall contain the following information:
I. Statistics of the universal service implementation results（including the accessible circuit statistics, service quality and tariffs of Telecommunications Universal Service on Data Transmission as provided to schools and the public libraries）.
II. Audit, by certified accountants, universal service subsidy requests of the universal implementation year.
Universal service providers, when calculating the Penetration of Voice-based Telecommunications Universal Service and Telecommunications Universal Service on Data Transmission in all regions, shall be based on the proportion of total households in the area with telephone service to the total number of households in the area.
The subsidies as requested in items（1.ii）and（2.ii）shall include the three months' interest as calculated from the one-year fixed deposit interest rate as announced by the Bank of Taiwan on the day of application.
The subsidies, after deduction of the above interest, in item（1.ii）of Voice-based Telecommunications Universal Service and Telecommunications Universal Service on Data Transmission as calculated by the universal service providers cannot exceed 105% of the predicted subsidy amounts in the approved implementation plans of the service providers.
For the subsidy application described in paragraph 1, the net universal service cost sheet in the implementation year shall be tabulated by the service providers in accordance with the main compilation points of the telecommunications universal service financial statement.
Universal service providers shall regulate a procedure manual for accounting purposes, and apply for approval before its implementation. Approval is also required for any revisions of the procedure manual. However, when local Data Transmission internet access service is provided according to Paragraph 1, Article 14, the provider has no need to apply for approval.
If deemed necessary, the administrative authority may order the universal service provider to revise the procedure manual.
If there are any significant changes in organization, business and operation of the universal service provider that lead to the revision of the procedure manual, the universal service provider shall revise accordingly, and report to the administrative authority for reference after such revision.
The procedure manual, in Paragraph 7, shall state and describe concrete methods and procedures of determining the primary factors of the financial statement of telecommunications universal service.
Mobile broadband operators that provide universal service may not refuse requests from other mobile broadband operators to co-locate and co-construct in their universal service mobile broadband transmission station without justifiable reasons

Applications accepted and processed by the competent authority（NCC）for universal service subsidies shall be published, and applications shall be assessed and have the results published no later than August 15 of the same year.
Publications of the aforementioned applications shall not include the detailed calculations of the net universal service cost as stated in item（1.iii）of the previous Article.
The competent authority（NCC）may request universal service providers and the certified accountants to submit supplementary information and explanations for the universal service subsidy applications assessment process.

Participating Universal Service Carriers must report annual revenue figures, which are audited by certified accountants, to the competent authority（NCC）by June 1 of the year after the implementation year, together with the relevant accounting certification information.
The competent authority（NCC）may request participating universal service carriers and the certified accountants to submit supplementary information and explanations for the aforementioned revenue assessment process.
The revenue generated by a participating universal service carrier shall be defined accordingly:
I. Type 1 Telecommunications Service: Type 1 telecommunications service revenue shall be reported on corporate annual income tax forms; the revenue forgone of the various universal service categories is deducted.
II. Type 2 Telecommunications Service: Type 2 telecommunication service revenue reported on corporate income tax forms shall share the universal service cost of the operating items.

The participating universal service carriers shall share the amount of the universal service costs; the competent authority (NCC) shall multiply the proportion of the revenue of the total participating universal service carriers’ revenue with the universal service cost.
Within three years from the effective date of the Telecommunications Management Act, the participating universal service carriers in the preceding paragraph shall share the amount of the universal service costs; the competent authority (NCC) shall multiply their proportion of the telecommunication service revenue in the implementation year of the participating universal service carriers’ total telecommunication service revenue as referred to in the Telecommunications Management Act and the Telecommunications Act with the universal service cost. Universal service cost as referred to in the preceding two paragraphs refers to the subsidy amount of the universal service providers and the necessary administration costs.
The participating universal service carriers, after the approval of the competent authority (NCC), shall be exempted from sharing the universal service cost in the implementation year if the revenue as designated by the competent authority(NCC) is not achieved.

The participating universal service carriers shall deposit their universal service payments into a designated telecommunications universal service fund account within one month after publishing of the contributing proportions and amounts; contributing parties that cannot deposit their total（or at least partial）share of the contributions shall be subject to the provisions contained in Article 61 of the Telecommunications Act, as well as penalty interests to the tune of the one-year fixed deposit rate as announced by the Bank of Taiwan on the last day of the one month period.
Contributing parties that fail to deposit their total（or at least partial）share of the contributions within three months starting from the due date shall have their deficits considered as bad debts.

The participating universal service carriers, after the approval of the competent authority (NCC), shall be exempted from sharing the universal service cost in the implementation year if the revenue as designated by the competent authority(NCC) is not achieved.
I. Bad debts incurred in the first implementation year in accordance with this set of Regulations shall be considered part of the universal service charges for the second implementation year, and shall be shared amongst contributing parties in accordance with the methods set forth in Article 22.
II. From the second implementation year onwards, a certain proportion in relation to the contributing universal service charges shall be paid annually.
The aforementioned "certain proportion" shall be set in accordance with the following criteria as well as the adjustment by the competent authority (NCC) according to the experience of collecting bad debts:
I. If the proportion of bad debts of the first implementation year exceeds one per cent, the "certain proportion" shall be the proportion of bad debts.
II. If the proportion of bad debts of the first implementation year is less than 1%, the "certain proportion" shall be one per cent.
The aforementioned "proportion of bad debts" shall be the proportion of bad debts incurred in an implementation year in relation to the total universal service charges in that year.

Payments to the bad debts reserve fund as regulated in the previous article shall be suspended in the subsequent year if the accumulated sums exceed its upper limit. Payments shall be resumed in the subsequent year if the bad debts reserve fund after payment suspension falls to the lower limit. The aforementioned upper limit shall be five per cent of the total universal service charges in the first implementation year, and the lower limit shall be two per cent of the total universal service charges in the first implementation year. These limits may be adjusted by the competent authority（NCC）depending on current circumstances.
If the bad debts reserve fund runs out in any implementation year, any deficits shall be considered universal service charges in the subsequent year, and shared amongst contributing parties in accordance with the methods set forth in Article 22.

The Telecommunications Universal Service Fund may only be used to pay for universal service expenses, and may not be withdrawn for other purposes.

In order to manage the Telecommunications Universal Service Fund related matters, the competent authority（NCC）shall establish the Telecommunications Universal Service Fund Administrative Committee（hereafter named the "committee"）.
The functions of the committee are set forth below:
I. Assessment of the annual implementation plans of the universal service.
II. Assessment of the subsidy applications of the universal service.
III. Assessment of the revenue figures as reported by the universal service contributing parties.
IV. Auditing and calculation of the proportions and amount of contributions to be made by the universal service contributing parties towards universal service charges.
V. Auditing and assessment of the incomes and expenses of the Telecommunications Universal Service Fund.
VI. Evaluation of the performance of the universal service regime.
VII. Other matters concerning the telecommunications universal service.
As of the date of enforcement of the Telecommunications Management Act, matters related to the Telecommunications Universal Service Fund managed by the committee in Paragraph 1 shall be governed by Telecommunications Universal Service Fund Committee established in accordance with Regulations Governing Universal Service of Telecommunications Enterprises pursuant to Paragraph 5, Article 12 of the Telecommunications Management Act.

The committee shall have thirteen to fifteen members. The chairman, also a member of the committee, shall be the Director-General of the competent authority (NCC); other members are to be selected by the Director-General of the competent authority (NCC) from representatives of agencies, academics and experts.
Each member shall be appointed for one year as a term, with possible extension if necessary. In case of the withdrawal of member before the termination of the term, temporary substitutes shall be appointed to carry out the post till the end of the term.
Members shall not receive a salary; however, assessment fees, transportation fees or research fees may be paid in accordance with the relevant rules.
The key points for Operation of the Telecommunications Universal Service Fund Administrative Committee shall be separately set forth by the competent authority (NCC).

Within three years of the effective date of the Telecommunications Management Act, the competent authority may designate Type I telecommunications enterprises that have obtained a license in accordance with the Telecommunications Act and have not registered in accordance with the Telecommunications Management Act to serve as Type I universal service providers under the Telecommunications Management Act.

As of 2022, the competent authority shall make relevant announcements of the implementation plan in accordance with the Regulations Governing Universal Service of Telecommunications Enterprises pursuant to Paragraph 5, Article 12 of the Telecommunications Management Act.