Fire Services Act Article 14

(Hazardous Acts)Ignition in the field, sky lantern flying and similar acts declaring by the authority concerned in public are not allowed to do without the permit。The authority concerned taking the public safety into consideration can enact regulation for the permit of the acts in preceding paragraph about qualification, procedure, documents, protecting measures, check, abolishment, zone and other necessary requirements.
中文原文 消防法第14條
田野引火燃燒、施放天燈及其他經主管機關公告易致火災之行為,非經該管主管機關許可,不得為之。
主管機關基於公共安全之必要,得就轄區內申請前項許可之資格、程序、應備文件、安全防護措施、審核方式、撤銷、廢止、禁止從事之區域、時間、方式及其他應遵行之事項,訂定法規管理之。

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