Administrative Procedure Act Article 166
When offering an administrative guidance, the administrative authority shall pay attention to the purposes of the applicable laws and regulations and shall not abuse its authority.Where the person to whom administrative guidance is offered explicitly refuses to accept guidance, the administrative authority shall promptly cease to give guidance and shall refrain from taking any adverse action against such person.
中文原文 行政程序法第166條
行政機關為行政指導時，應注意有關法規規定之目的，不得濫用。
相對人明確拒絕指導時，行政機關應即停止，並不得據此對相對人為不利之處置。
相對人明確拒絕指導時，行政機關應即停止，並不得據此對相對人為不利之處置。