The content of the program and advertisement produced and broadcasted by a satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall respect cultural diversity, protect human dignity and fulfill social responsibility.
The produced and broadcasted news and comments shall pay attention to fact verification and principles of fairness.
The contents of programs or advertisements transmitted by a satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall not:
1. Violate compulsory or prohibitive regulations under the law;
2. Impair the physical or mental health of children or juveniles; or
3. Disrupt public order or adversely affect good social customs.
4. The produced and broadcasted news violates the principle of fact verification and caused damage on public interest.
A satellite broadcasting business or the branch office or agent of a foreign satellite broadcasting business is involved in any of the cases mentioned in Subparagraph 4 of preceding Paragraph shall be investigated by the self-regulatory mechanism established by the said business and then made into an investigation report. The said report shall then be submitted to the regulatory agency for deliberation.

A satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall classify its broadcasted television programs.
To protect the physical and mental health of children and their visual and audio rights and benefits, the regulatory agency shall make restrictions on the content and hours of the advertisements broadcasted in channels or programs specially designed for the children.
The program level and audience age mentioned in Paragraph 1, and the advertisement content, time limit and other regulatory matters shall be enacted by the regulatory agency.

The regulatory agency may broadcast designated program or advertisement in specific time slot or broadcast it under encryption.
A satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall report the encryption method to the regulatory agency for approval.

Programs broadcasted by a satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall be readily recognized and be distinguished with inserted advertisement. However, this shall not apply to what is provided for in this Act.

A satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall not have any one of the following actions:
1. To broadcast a program or advertisement that is financed, produced or sponsored by the government and is related to persons planning to participate in campaign
2. To broadcast a program or advertisement that is financed, produced or sponsored by the government and is based on the topics of persons planning to participate in campaign
3. To broadcast a placement marketing program commissioned by the government.
4. To broadcast a program that is commissioned by the government and does not reveal messages financed, produced, sponsored or subsidized by the government.
A satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall not make placement marketing in news report and children program.
When the program provided by a satellite broadcasting business or the branch office or agent of a foreign satellite broadcasting business is classified as placement marketing by the regulatory agency, the said business shall not purposely affect the edit of program content, directly encourage the purchase of objects or service, or exaggerate the effect of product. Besides, the said business shall explicitly reveal the placer information before and after the program broadcast in accordance with relevant rules.

Upon acceptance of sponsorship, a satellite broadcasting business, the branch office or agent of a foreign satellite broadcasting business shall reveal the sponsor information before and after the broadcast of the program. The sponsor information can also appear in programs of sporting events or cultural/artistic activities under the premise of not affecting the benefits and rights of the viewers.

The duration of placement marketing and displaying the sponsor information shall not be counted in the duration of advertisements according to Paragraph 3 of Article 31 and preceding Article.
The category of placement marketing programs; identification of news/report, children, sporting event and cultural/artistic activity programs; readily recognition and distinction of programs and inserted advertisements; methods of the placement marketing and sponsor information being applied or revealed; and restrictions and other regulatory matters shall all be enacted by the regulatory agency.

A satellite broadcasting business shall not use inserted characters, except under the following circumstances:
1. To report a natural disaster or emergency;
2. To publicize public service information;
3. To announce a change of channel or program;
4. To release non-commercial and information related to the program being broadcast; or
5. As stipulated by other laws or regulations.

When the contents of an advertisement require the legal approval of central industry competent authorities, certification of approval for the said advertisement shall be obtained before it is transmitted.
The preceding Paragraph shall apply mutatis mutandis to advertisements transmitted by a foreign satellite broadcasting business on products or services circulated in the Republic of China.

The duration of advertisements broadcasted by a satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall not exceed one-sixth of the total transmission time of each program.
The word "advertisement" shall be displayed on the screen, in the event that one single advertisement lasts more than three minutes or an advertisement is transmitted in the form of a program.
Advertisements can appear in the broadcast of sporting event or cultural/artistic activities at the right timing in the circumstances of not interrupting the program.
The program starting and ending time, advertisement transmission method and the number of advertisements distributed to each time slot shall be enacted by the regulatory agency.

A satellite broadcasting business or the branch office or agent of a foreign satellite broadcasting business that has established a shopping channel shall not be limited to Article 34 and Paragraph 1 and Paragraph 2 of preceding Article.
Regarding inserted characters in shopping channels, the specific use standards, methods and other regulatory matters shall be enacted by the regulatory agency.

A direct satellite broadcasting business and the branch office of a foreign satellite broadcasting business that operates direct satellite broadcasting business shall not broadcast programs or advertisement of satellite channel and program supply business, foreign satellite broadcasting business and other type channel and program supply business that has not been approved in accordance with Article 6 or Article 64 where Paragraph 1 of Article 6 apply.

The regulatory agency may, if it deems necessary, request a satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business to provide a program or an advertisement within 20 days after the transmission of the said program or advertisement.

When a commentary in a satellite broadcasting program involves individuals, institutions, or organizations to the extent that the rights and interests of the involved party are impaired, the request by the said party for a commensurate opportunity to respond shall not be rejected.

A satellite broadcasting business may transmit a domestically produced program overseas to facilitate cultural exchanges and shall comply with international satellite broadcasting conventions and practices.