applicants can file a complaint. The Taoyuan City Government explained that the Gender Equality in Employment Act endows specific rights and requires factual circumstances, and that unions, when detecting illegal activity, can only act as whistleblowers, not complainants. The Ministry of Labor stated that the law prohibits employers from discriminating against applicants or employees in recruitment and other aspects on the basis of gender or sexual orientation, and that complaints must contain specific facts detailing violations of the law. Local governments receiving complaints must conduct interviews and investigations. Because unions are not the parties directly involved in case, they cannot present the case facts that complainants can. Thus, individual complainants are still required. However, the Act for the Settlement of Labor-Management Disputes states that unions can act as complainants to engage in litigation, mediation, arbitration, or rulings. Article 40 of the Labor Incident Act provides unions the right to litigate in collective and systemic disputes, allowing them to sue employers that harm the interests of their members within the scope defined in their charters. Unfortunately, this case is governed by the gender discrimination relief and complaint procedures stipulated in the Gender Equality in Employment Act, which states that even if the discrimination is collective and systemic, only employees or applicants can file complaints with the local competent authorities as per Article 34; unions can only serve as whistleblowers. The complaints are then reviewed by the Gender Equality Working Committee before an official letter is issued. e. The government has not formulated guidelines to help employers and employees understand human rights and avoid discrimination, making it difficult to realize women’s equal rights 79