The competent authority and public employment service agency may check and verify the relevant documents and information in order to inspect the implementation of these regulations. The employer may not avoid, interfere or reject such investigation.

Unless otherwise provided for herein, if an employer has any of the following situations, the competent authority shall reject to grant the incentives or subsidies. Where the said incentives or subsidies have already been paid but shall be revoked or cancelled thereafter, the competent authority shall order the employer to return such incentives within the stipulated deadline:
1. The employer made untruthful application or was overpaid;
2. The contents of implementation differ from the approved plan;
3. The employer did not materially employ the middle-aged persons and elderly persons;
4. The employer avoided, interfered or rejected investigation conducted by the competent authority or public employment service agency;
5. The employer has already received similar subsidy of the same nature from government agency;
6. The employer has violated the requirement of these regulations; or
7. The employer has violated other relevant labor law or regulation and the violation is serious.
If the situation in Subparagraph One of the preceding paragraph occurs, the competent authority may cease to grant subsidies to the said employer for two years.

The forms and documents required by these regulations shall be prescribed separately by the central competent authority.

The central competent authority shall set aside the budget for the implementation of these regulations.

These regulations shall enter into force on December 4, 2020.
The amendments to these regulations shall take effect from the date of publication.