Any cancellation of the special marks on the face of a National Treasury check shall be handled by the Administration based on a fully processed payment voucher or an Application for Cancellation of Special Marks of National Treasury Check. The special marks on the face of the National Treasury checks shall not be cancelled under the following circumstances:
1. The special marks of the "Non-Endorsement, Non-Transferable" on the face of the National Treasury checks shall not be cancelled when the checks issued for payroll, or for the personnel designated to receive the National Treasury checks in each spending agency as the payee, or else for the reimbursement of public funds or petty cash collected by the personnel designated to receive the National Treasury checks in each spending agency. However, the special marks of the parallel lines are permitted to be cancelled.
2. The special marks of the parallel lines and the "Non-Endorsement, Non-Transferable" on the face of the National Treasury checks shall not be cancelled when the checks are delivered by mail or deposited to the payees’ deposit accounts at financial institutions, or the amount exceeding NT$500,000 (inclusive), or are issued with government agencies or government-owned enterprise as the payees.