The Tobacco and Alcohol Administration Act Article 38
The competent authority shall send officials to conduct random inspections of tobacco and alcohol businesses in respect of the matters governed by this Act. The inspectors may, as deemed necessary, require the businesses to provide accounting books and records, evidentiary documents, appraisal documents regarding the authenticity of a tobacco product or alcohol product or documents verifying its source, and other necessary information. Inspectors may take samples, which the business shall not refuse, evade, or impede. The quantity of samples to be taken, however, shall be limited to what the inspection requires.When a tobacco or alcohol business, in accordance with the preceding paragraph, provides its accounting books and records, evidentiary documents, appraisal documents regarding the authenticity of a tobacco product or alcohol product or documents verifying its source, and other necessary documents, the competent authority shall issue a receipt to the business, and shall return the above documentation to the provider within seven days from the date the documentation is provided in full, except when the business is suspected of violating the provisions of this Act. Return of the documents may also be subject to an extension of seven days under other extraordinary circumstances.
中文原文 菸酒管理法第38條
主管機關對於菸酒業者依本法規定相關事項，應派員抽查。
必要時得要求業者提供帳簿、文據、菸品或酒品真偽鑑定報告或來源證明文件及其他必要之資料，並得取樣檢驗，受檢者不得拒絕、規避或妨礙。
但取樣數量以足供檢驗之用者為限。
菸酒業者依前項規定提供帳簿、文據、菸品或酒品真偽鑑定報告或來源證明文件及其他必要之資料時，主管機關應掣給收據，除涉嫌違反本法規定者外，應自帳簿、文據、菸品或酒品真偽鑑定報告或來源證明文件及其他必要之資料提送完全之日起算七日內發還之；其有特殊情形，得延長發還時間七日。
必要時得要求業者提供帳簿、文據、菸品或酒品真偽鑑定報告或來源證明文件及其他必要之資料，並得取樣檢驗，受檢者不得拒絕、規避或妨礙。
但取樣數量以足供檢驗之用者為限。
菸酒業者依前項規定提供帳簿、文據、菸品或酒品真偽鑑定報告或來源證明文件及其他必要之資料時，主管機關應掣給收據，除涉嫌違反本法規定者外，應自帳簿、文據、菸品或酒品真偽鑑定報告或來源證明文件及其他必要之資料提送完全之日起算七日內發還之；其有特殊情形，得延長發還時間七日。