Immigration Act Article 21
The National Immigration Agency shall prohibit an alien from exiting the State if he or she meets one of the following circumstances:1. Has been prohibited from exiting the State at the request of a judicial authority.2. Has been prohibited from exiting the State at the request of a tax authority or each competent authority by law.When any person is prohibited from exiting the State pursuant to the preceding Paragraph and such a matter is found out by the National Immigration Agency at the inspection of the person, the Agency shall provide written documents to the person and inform him/her verbally of the reason .The provision of exit as prohibited in the preceding two Paragraphs shall apply to the people of the Mainland Area and the residents of Hong Kong or Macau.
中文原文 入出國及移民法第21條
外國人有下列情形之一者，移民署應禁止其出國：
一、經司法機關通知限制出國。
二、經財稅機關或各權責機關依法律通知限制出國。
依前項規定禁止出國者，移民署於查驗時，當場以書面交付當事人，並告知其禁止出國之理由。
前二項禁止出國之規定，於大陸地區人民、香港或澳門居民準用之。
一、經司法機關通知限制出國。
二、經財稅機關或各權責機關依法律通知限制出國。
依前項規定禁止出國者，移民署於查驗時，當場以書面交付當事人，並告知其禁止出國之理由。
前二項禁止出國之規定，於大陸地區人民、香港或澳門居民準用之。