Enforcement Rules of Consumer Protection Act Article 24

When competent authorities consider the advertisement contains false, exaggerated, sufficiently misleading information, which may affect the rights of consumers, the authorities may notify the traders to provide information in proving the claims made in such advertisement.
中文原文 消費者保護法施行細則第24條
主管機關認為企業經營者之廣告內容誇大不實,足以引人錯誤,有影響消費者權益之虞時,得通知企業經營者提出資料,證明該廣告之真實性。

English translation for reference only; the Chinese text prevails. Not legal advice.