Administrative Procedure Act Article 167

When providing a person with administrative guidance, the administrative authority shall expressly indicate to the person such details as relating to the purpose and substance of the guidance and the officer in charge of providing guidance.The express indication required by the preceding paragraph may be given in writing, orally or in any other manner. It shall be given in writing if the person for whom the administrative guidance is provided requests the delivery of a document, unless there is in administration a special difficulty in complying with such a request.
中文原文 行政程序法第167條
行政機關對相對人為行政指導時,應明示行政指導之目的、內容、及負責指導者等事項。
前項明示,得以書面、言詞或其他方式為之。
如相對人請求交付文書時,除行政上有特別困難外,應以書面為之。

English translation for reference only; the Chinese text prevails. Not legal advice.