Enforcement Rules of the Tax Collection Act Article 9
When notifying the government authorities concerned to prohibit said taxpayer from transferring or creating other rights over the property of the taxpayer at a value equivalent to the amount of the outstanding tax payable pursuant to the provisions set out in Subparagraph 1, Paragraph 1, Article 24 of the Act, the tax collection authorities shall also simultaneously notify the said taxpayer in writing the reasons with remarks for the procedures for administrative remedies and deliver the notice as prescribed by law.
中文原文 稅捐稽徵法施行細則第9條
稅捐稽徵機關依本法第二十四條第一項第一款規定就納稅義務人相當於應繳稅捐數額之財產，通知有關機關，不得為移轉或設定他項權利時，應同時以書面敘明理由並附記救濟程序通知納稅義務人，依法送達。