Income Tax Act Article 86
The competent tax authority shall issue receipts for receiving any and all accounting books or documentary evidence provided by the taxpayer and other related parties, and shall return the same to the provider(s) thereof within seven days from the date on which all such accounting books and documentary evidence are fully provided. Under special circumstances, the time period of retention of such documents may be extended for another seven days, with the approval of the head of the competent tax authorities.
中文原文 所得稅法第86條
納稅義務人及其他關係人提供帳簿文據時，該管稽徵機關應掣給收據，並於帳簿文據提送完全之日起七日內發還之，其有特殊情形經該管稽徵機關首長核准者，得延長發還時間七日。