Mutual Legal Assistance in Criminal Matters Act Article 32
1.The Ministry of Justice, when filing a request for mutual legal assistance in criminal matters, may undertake:(1) The assurance of reciprocity.(2) That the evidence or information obtained through the request will not be used for any investigation or litigation other than the scope of the use as stated in the Letter of Request, without the consent of the Requested Party.(3) Other assurance that does not violate the laws of ROC (Taiwan).2. All relevant government agencies of ROC (Taiwan) shall be bound by the undertakings extended by the Ministry of Justice as referred to in the preceding paragraph.3. The Ministry of Justice may, upon the request of the Requested Party, immune the person who appears in ROC (Taiwan) to give testimony, statement, expert opinion, or other forms of assistance from the obligations, duties or liabilities as follows:(1) Being prosecuted, detained, punished, banned to leave ROC (Taiwan) or subject to other measure disadvantage to the said person in case of refusing or failing to appear, testify or state opinions etc.(2) Being compelled to give testimony, statement, expert opinion, or other form of assistance.(3) Being prosecuted, detained, punished, summoned, banned to leave ROC (Taiwan) territory or any other form of personal liberty restriction due to the person’s prior criminal offense before entering ROC (Taiwan).4. The immunities as referred to in the last preceding paragraph expire in fifteen days after ROC (Taiwan) notifies the Requested Party and the said person’s presence is no longer required, or expire immediately upon the person’s departure from the territory of ROC (Taiwan).
中文原文 國際刑事司法互助法第32條
法務部提出刑事司法互助請求時，得為下列事項之保證：
一、互惠原則。
二、未經受請求方之同意，不將取得之證據或資料，使用於請求書所載用途以外之任何調查或其他訴訟程序。
三、其他不違反我國法律規定之事項。
我國相關機關應受前項保證效力之拘束，不得違反保證之內容。
法務部得應受請求方之請求，對於前來我國提供證言、陳述、鑑定意見或其他協助之人員，豁免下列義務或責任：
一、因拒絕到場、未到場或到場後拒絕陳述，而予以起訴、羈押、處罰、限制出境或為其他不利於該人員之處置。
二、對於請求以外之事項提供證言、陳述、鑑定意見或其他協助。
三、因該人員於進入我國前之任何犯行而受起訴、羈押、處罰、傳喚、限制出境，或以其他形式限制其行動自由。
前項豁免之效力於我國通知受請求方及該人員已毋需應訊十五日後，或於該人員離開我國後終止。
一、互惠原則。
二、未經受請求方之同意，不將取得之證據或資料，使用於請求書所載用途以外之任何調查或其他訴訟程序。
三、其他不違反我國法律規定之事項。
我國相關機關應受前項保證效力之拘束，不得違反保證之內容。
法務部得應受請求方之請求，對於前來我國提供證言、陳述、鑑定意見或其他協助之人員，豁免下列義務或責任：
一、因拒絕到場、未到場或到場後拒絕陳述，而予以起訴、羈押、處罰、限制出境或為其他不利於該人員之處置。
二、對於請求以外之事項提供證言、陳述、鑑定意見或其他協助。
三、因該人員於進入我國前之任何犯行而受起訴、羈押、處罰、傳喚、限制出境，或以其他形式限制其行動自由。
前項豁免之效力於我國通知受請求方及該人員已毋需應訊十五日後，或於該人員離開我國後終止。