The Enforcement Rules of the Immigration Act Article 5
The National Immigration Agency shall conduct annual review to remove those invalid cases of entry/exit bans notified by the competent authorities. However, cases related to tax evasion should not by removed unless their entry/exit bans have been imposed for over five (5) years.
中文原文 入出國及移民法施行細則第5條
移民署對於各權責機關通知禁止入出國案件，應每年清理一次。
但欠稅案件達五年以上，始予清理。
但欠稅案件達五年以上，始予清理。