Chapter 6 Management, Guidance, and Reward of Educare Institutions
Educare institutions shall sign written contracts with parents or guardians of the children when entrusted to provide educare services for their children.
Regarding the form and contents of the contracts in the preceding Paragraph, the central competent authority shall provide sample contracts for reference purposes only.
In the case of violation of preschool enrollment quota referred to in Paragraph 6 of Article 8, the parent or guardian shall notify the preschool in writing of termination of contract within 30 days of knowing such violation, and the preschool shall refund collected fees to the parent or guardian and is not subject to the restrictions of refund standards referred to in Paragraph 1 or Paragraph 5 of Article 38.
The autonomous laws and regulations regarding the charges and use of fees of educare institutions and charging and refund standards of public preschools shall be stipulated by the municipal or county（city）competent authority.
In consideration of operation costs, private educare institutions may set fee standards in accordance with the charges and use of fees stipulated by the municipal or county（city）competent authority. Private educare institutions shall make public the information on fee standards prior to the start of the school year and submit said information to the municipal or county（city）competent authority to file for reference prior to collecting fees from parents or guardians of enrolled children.
Regulations regarding standards for charging and refund, fee items and amounts, and remission of fees shall be made public at least one month prior to the start of each semester.
The standards for charging and refund, fee items and amounts, and remission of fees referred to the in the preceding Paragraph shall be made public by the municipal or county（city）competent authority on an information website content that is established or for reference.
For children who are unable to continue attending an educare institution, a refund from the educare institution shall be based on the length of attendance of the child to the parent or guardian; the municipal or county（city）competent authority shall stipulate regulations regarding refunds and fee standards.
The standards for fee items, amounts, remission of fees, and charging and refunds referred to in the preceding five Paragraphs shall include educare services, extended care services, and temporary care services as prescribed in Paragraphs 2 and 3 of Article 12.
The municipal or county（city）competent authority shall provide proper assistance or subsidy to educare institutions within its jurisdiction that give priority enrollment to children on offshore islands or in remote areas, or those who need assistance economically, physically or mentally, culturally, or ethnically.
The regulations on assistance or subsidy in the preceding Paragraph shall be stipulated by the central competent authority.
Educare institutions shall establish dedicated accounts for the collection and management of revenue and expenditures; the legal receipts of revenue and expenditures shall be preserved for a length of time as prescribed by the tax law.
The account books and receipts of private educare institutions shall be established, obtained, and preserved in accordance with relevant tax regulations.
Educare institutions affiliated with juridical persons shall maintain independent finances.
Municipal and county（city）competent authorities shall implement inspection and guidance of educare institutions, and shall conduct accreditation and evaluation of preschools.
Educare institutions shall not evade, impede, or refuse inspection, accreditation, or evaluation described in the preceding Paragraph.
The accreditations and evaluations referred to in Paragraph 1 shall be implemented directly by the municipal or county（city）competent authority or a junior college or university with a department or division of early childhood education and care commissioned by the municipal or county（city）competent authority. The results and reports of accreditation and evaluation shall be made public on an information website.
Regulations regarding categories, items, indicators, and subjects, as well as the qualifications and training of evaluators, implementation, announcement of results, claims, appeals, and follow-up evaluation of the accreditation and evaluation referred to in Paragraph 1 shall be stipulated by the municipal or county（city）competent authority.
The municipal and county（city）competent authority shall grant incentives to educare institutions for outstanding performance. The autonomous laws and regulations regarding incentives, subjects, categories, and methods shall be stipulated by the municipal or county（city）competent authority.
Child care centers that concurrently operate after-school care of elementary school students in accordance with the Children and Youths Welfare Act prior to December 31, 2011, and have converted to preschool after January 1, 2012, may continue to said operations.
After January 1, 2012, preschools which provide services other than educare services and have extra space that can clearly be divided may apply to the municipal or county（city）competent authority for approval to concurrently operate after-school care for elementary school students and shift less than one-half of the originally approved quota for preschool children to after-care school care quota; however, said preschools shall not discontinue its educare services.
The Regulations for Establishment and Management of After-school Care Service Classes and Centers for Children shall apply to the service content, personnel qualifications, and regulations for charging and refund of the after-school care services for elementary school students referred to in the preceding Paragraph; the Regulations on Management of School Buses and relevant regulations shall apply to those who need to purchase or lease a school bus for transporting children.
The regulations regarding requirements for approval, personnel quota, management, facilities and equipment, and other binding matters referred to in Paragraphs 1 and 2 shall be stipulated by the central competent authority.
The responsible person may not, in the capacity of a representative of an organization other than educare organization, hold a position on the consultation, evaluation, or appeals and arbitration committee for educare services.
In the case of violation of the preceding Paragraph, the competent authority shall appoint another individual.
The recusal of members of the evaluation or appeals and arbitration committee shall be handled in accordance with the applicable provisions of the Administrative Procedure Act.