The Taxpayer Rights Protection Act Article 15
Tax authorities or the personnel appointed by the Taxation Administration of the MOF shall conduct tax investigation, take provisional measures, and collect the tax payable or fine ex officio and in accordance with the procedure required by law, and may not do what is unnecessary for accomplishing the goals and shall choose the appropriate approaches that minimize infringement upon taxpayers’ rights.
中文原文 納稅者權利保護法第15條
稅捐稽徵機關或財政部賦稅署指定之人員依職權及法定程序進行稅捐調查、保全與欠繳應納稅捐或罰鍰之執行時，不得逾越所欲達成目的之必要限度，且應以對納稅者權利侵害最少之適當方法為之。