The Taxpayer Rights Protection Act Article 12
Except where the purpose of tax investigation may be defeated if prior notice is given, tax authorities or the Taxation Administration of the MOF shall notify in writing prior to the investigation, the person under investigation, specifying the purpose and scope of such investigation or inquiry. If the person under investigation appoints an agent, the agent shall present power of attorney at the time of the investigation or inquiry.The person under investigation has the right to appoint an agent or appear in the company of an assistant, and may remain silent or object to the investigation before the agent or assistant’s arrival, except when the agent or assistant is late or absent for no legitimate reason after being notified in accordance with the law.The person under investigation may, after informing the tax authority, make video and audio recording of the process of investigation by himself or herself or request the tax authority to do so, and the tax authority shall not reject such a request, except for legitimate reasons for upholding the secrecy of tax investigation and writing the reasons down in the records.If it is necessary for a tax authority to make video and audio recording, the person under investigation shall be informed in advance of such recording.
中文原文 納稅者權利保護法第12條
稅捐稽徵機關或財政部賦稅署於進行調查前，除通知調查將無法達成稽徵或調查目的者外，應以書面通知被調查者調查或備詢之事由及範圍。
被調查者如委任代理人，該代理人應於接受調查或備詢時，出具委任書。
被調查者有選任代理人或偕同輔佐人到場之權利，並得於其到場前，拒絕陳述或接受調查。
但代理人或輔佐人經合法通知，無正當理由逾時到場或未到場者，不在此限。
被調查者得於告知稅捐稽徵機關後，自行或要求稅捐稽徵機關就到場調查之過程進行錄影、錄音，稅捐稽徵機關不得拒絕。
但有應維持稅捐調查秘密性之正當理由，且經記明筆錄者，不在此限。
稅捐稽徵機關有錄影、錄音之需要，亦應告知被調查者後為之。
被調查者如委任代理人，該代理人應於接受調查或備詢時，出具委任書。
被調查者有選任代理人或偕同輔佐人到場之權利，並得於其到場前，拒絕陳述或接受調查。
但代理人或輔佐人經合法通知，無正當理由逾時到場或未到場者，不在此限。
被調查者得於告知稅捐稽徵機關後，自行或要求稅捐稽徵機關就到場調查之過程進行錄影、錄音，稅捐稽徵機關不得拒絕。
但有應維持稅捐調查秘密性之正當理由，且經記明筆錄者，不在此限。
稅捐稽徵機關有錄影、錄音之需要，亦應告知被調查者後為之。