Political Donations Act Article 22
For the incomes and expenditures of political donations, the competent authority may request the declarer to submit the relevant vouchers or evidential documents, and may send inspectors or employ professionals to examine the authenticity. Where necessary, the competent authority may dispatch personnel or employ professionals to audit the declarations of political donations, and the entity audited may not evade, encumber or refuse the audit.The vouchers and evidential documents regarding the incomes and expenditures of political donations shall be kept for five years after declaration. If a lawsuit is raised, they shall be kept for three months after the judgment is determined.Regulations governing the audit referred to in the preceding Paragraph shall be prescribed by the competent authority.
中文原文 政治獻金法第22條
受理申報機關對於政治獻金之收支情形，得要求檢送收支憑證或證明文件，派員或聘請專業人員查核之；必要時，並得向相關營利事業、廠商、團體、機關（構）、法人或個人查詢、請其說明或提供證明文件；受查核、查詢、應說明或提供證明文件者，不得規避、妨礙或拒絕。
政治獻金收支憑證、證明文件，應於申報後保管五年。
於發生訴訟時，應保管至裁判確定後三個月。
第一項查核準則，由受理申報機關定之。
政治獻金收支憑證、證明文件，應於申報後保管五年。
於發生訴訟時，應保管至裁判確定後三個月。
第一項查核準則，由受理申報機關定之。