Tax Collection Act Article 46
A profit-seeking enterprise which refuses to be investigated by the investigator appointed by the tax authorities or by the Taxation Agency of the MOF, or refuses to submit relevant information and documents required for making tax assessment shall be imposed with a fine of no less than three thousand New Taiwan Dollars (NT$3,000) but no more than thirty thousand New Taiwan Dollars (NT$30,000).A taxpayer shall appear (at the designated place) to answer relevant enquiries upon receiving a notice from the investigator appointed by the tax authorities or by the Taxation Agency of the MOF. If the taxpayer himself/herself/itself or a legally appointed agent refuses to appear (at the designated place) to answer the enquiries without good cause, a fine of no more than three thousand New Taiwan Dollars (NT$3,000) shall be imposed.
中文原文 稅捐稽徵法第46條
拒絕稅捐稽徵機關或財政部賦稅署指定之調查人員調查，或拒不提示有關課稅資料、文件者，處新臺幣三千元以上三萬元以下罰鍰。
納稅義務人經稅捐稽徵機關或財政部賦稅署指定之調查人員通知到達備詢，納稅義務人本人或受委任之合法代理人，如無正當理由而拒不到達備詢者，處新臺幣三千元以下罰鍰。
納稅義務人經稅捐稽徵機關或財政部賦稅署指定之調查人員通知到達備詢，納稅義務人本人或受委任之合法代理人，如無正當理由而拒不到達備詢者，處新臺幣三千元以下罰鍰。