Election and recall of President and Vice President shall be superintended by the Central Election Commission,and implemented by the municipal and county(city) election commissions under the direction and supervision of the Central Election Commission.However,the proposal of recall of President and Vice President and the by-election of Vice President shall be conducted by the Legislative Yuan.
The election commissions of all levels shall perform their authorities justly according to law.

The Central Election Commission shall deal with the following affairs:
1.Issuance of public notice for election and recall.
2.Proceeding and planning of election and recall affairs.
3.The candidates' applications for registration.
4.Examination of the candidates' qualifications.
5.Planning of election and recall propaganda.
6.Organization of the candidates' TV politics presentation and TV recall meeting.
7.Supervision and inspection of election and recall.
8.Examination of the result of election and recall.
9.Fabrication and issuance of electee's certificates.
10.Subsidization of campaign funds for the candidates.
11.Other matters regarding election and recall.

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The municipal and county(city) election commissions shall separately handle the following affairs:
1.Establishment and management of polling stations and ballot counting stations.
2.Printing of election and recall ballots.
3.Supervision of publication of the list of electors.
4.Printing of election bulletin.
5.Implementation of propaganda for election and recall.
6.Supervision and inspection of election and recall.
7.Other matters regarding election and recall.
The municipal and county(city) election commissions shall command and supervise the township(city/district) offices to handle the following election and recall affairs:
1.Implementation of the publication of the list of electors.
2.Implementation of the establishment and management of polling stations and ballot counting stations.
3.Selection of the staff of polling stations and ballot counting stations.
4.Distribution of the ballots for election and recall.
5.Distribution of the election bulletin and the notice of voting.
6.Propaganda of the laws and regulations regarding election and recall.
7.Implementation of other matters regarding election and recall.

During the period of election and recall,the election commissions of specific levels may call the staff of the governments of specific levels to handle the related affairs.