Income Tax Act Article 84
The tax authority may, when making an investigation or recheck, request the presence of the taxpayer or his/her/its agent at the office of the tax authority to answer questions.If the taxpayer has justifiable reasons for his/her/its inability to answer questions at the time indicated by the tax authority, he/she/it shall submit a statement to the tax authority within seven days from the date of receipt of the notice.
中文原文 所得稅法第84條
稽徵機關於調查或復查時，得通知納稅義務人本人或其代理人到達辦公處所備詢。
納稅義務人因正當理由不能按時到達備詢者，應於接到稽徵機關通知之日起七日內，向稽徵機關申復。
納稅義務人因正當理由不能按時到達備詢者，應於接到稽徵機關通知之日起七日內，向稽徵機關申復。