Securities Transaction Tax Act Article 5
The local competent tax authority may inspect the books and the volume and prices of transactions of the collecting agents and the securities dealers, and whenever necessary, may conduct investigations of any related public and private organizations, or individuals, or may ask them to provide relevant documents for inspection, and such organizations and individuals may not circumvent, interfere with, or refuse the request.
中文原文 證券交易稅條例第5條
各地該管稽徵機關得隨時向代徵人、證券自營商調查或檢查其帳冊與其交易數量及價格，必要時並得向任何有關公私組織或個人進行調查，或要求提示有關文件備查，均不得規避、妨礙或拒絕。