Company: GLXG
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001213900-25-102144
Chunk: 126

Company: Galaxy Payroll Group Ltd
Filing Date: 2025-10-24
Form: 20-F
Item: Item 4
Chunk 126
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 data
subject’s objection to such use, the agency shall cease using the data subject’s personal data for marketing. A non-government
agency, when using the data subject’s personal data for marketing purpose for the first time, shall provide the data subject of
the ways that he/she can object to such use, and the agency shall pay for the fees therefrom.”

In respect of the punishment,
Article 48 of the PDPA stipulates, “ If a non-government agency violates any of the following provisions, the central government
authority in charge of the industry concerned or the municipality/city/county government concerned may order the non-government agency
to rectify the violation within a specified period of time; if the non- government agency fails to rectify the violation in time, a fine
between NT$20,000 and NT$200,000 shall be imposed on the non-government agency for each occurrence of the violation: 1. Article 8 or Article
9; 2. Article 10, Article 11, Article 12, or Article 13; 3. Paragraph 2 or Paragraph 3, Article 20; and/or 4. Paragraph 1, Article 27,
or failure to establish a security and maintenance plan for the protection of personal data files or a guideline on disposing personal
data following a business termination under Paragraph 2, Article 27. ”

Any employer in Taiwan shall
bear the obligations under the above-mentioned Articles of PDPA to collect or process any personal date of the employee(s).

Company Act

Liability of Responsible Persons

Paragraph 1 Article 23 of
the Company Act prescribes: “ If the responsible person of a company has, in the course of conducting the business operations,
violated any provision of the applicable laws and/or regulations and thus caused damage to any other person, he/she shall be liable,
jointly and severally, for the damage to such other person. ”. With regard to the definition of “responsible person”,
the first two paragraphs of Article 8 of the Company Act provides: “ The term “responsible persons” of a
company as used in this Act denotes directors of the company in case of a limited company or a
company limited by shares. The managerial officer are also responsible
persons of a company

To summarize, in the case
of a company limited by shares, its directors and managerial officers are included in the definition of “responsible person”
and thus are liable should they, in the course