Tax Collection Act Article 32
Investigators appointed by the tax authorities or the MOF shall, while executing official duties, present the evidentiary documents pertaining to the official duties that they are executing; the investigated person may refuse to be investigated if the investigator fails to present said evidentiary documents.
中文原文 稅捐稽徵法第32條
稅捐稽徵機關或財政部指定之調查人員依法執行公務時，應出示有關執行職務之證明文件；其未出示者，被調查者得拒絕之。