Enforcement Rules of Stamp Tax Act Article 16
"Interference with the authority''s examination of stamp tax" depicted in Article 25 of the Act should be corroborated by the assisting police or government personnel, whereas the examiner will provide a description of the case and ask the competent tax authority to refer the case to the court.
中文原文 印花稅法施行細則第16條
本法第二十五條所稱妨害印花稅之檢查，應由協助之警察或自治人員證明，由檢查人員敘述事實報請主管稽徵機關函送法院，依法審理。