Because this Branch is an executive agency, it has no power to judge the appropriateness of any sanction imposed by any referral agency (Judgement Tai-Kang-Zi No. 376 by the Supreme Court of 1978). Therefore, if you have any questions on the amount of overdue fees such as taxation or fines imposed by the referral agency, please dial the telephone number of the referral agency specified in the notice to make inquiries.