A multi-level sales enterprise shall prepare and keep in its primary place of business the following written materials, and record therein on a monthly basis its development within the territory of the Republic of China:
the organizational system of the enterprise overall and at each level of its hierarchy; total number of participants, and numbers of participants that joined and withdrew in the relevant month; each participant's name or appellation, citizen's ID card number or number appeared on the business license, address, and contact telephone number; and the areas in which the participants are mainly located; written participation contracts signed with the participants; types, quantities, and monetary amounts of the goods or services sold, and other matters related thereto; status of the payment of commissions, bonuses, or other economic benefits; status of the handling of return of goods by participants and the aggregate amount of purchase price refunds paid.
The materials in the preceding paragraph shall be kept for five years; the same shall apply in the case of an enterprise that ceases multi-level sales activities.
The written materials in the first paragraph may be stored by means of electronic data storage media.

The central competent authority may at any time dispatch personnel to inspect the materials provided for in the preceding article, or order an enterprise to provide those materials at regular intervals; the enterprise may not impede, refuse, or evade such inspection or order.