If new product – COS(cheque outsourcing service) is required to issue cheque for tax payment other than PPICO instruction(use priority payment type to issue cheque), then procedures are listed in below for your reference. 1. Setup fee TWD 2500/monthly fee TWD1500 and charge for cheque issue (TWD55/per cheque) are required.2. Documentation : service agreement and access forms need to be processed.3. COS payment file development and testing are required. The COS payment file specification and sample file are attached for your reference. Let us know which option is suitable for you(PPICO or COS). Best regards