Article 22
A multi-level sales enterprise shall prepare and keep in its principal 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 commission, bonus, 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.