The Administrative Execution Act Article 17
If the obligor is in any of the following circumstances, the branch of Administrative Enforcement Agency can order him to provide security, order him to perform the obligation within specific period, and restrict his residence:1. Apparently able to, yet intentionally does not perform.2. Apparent risk of absconding.3. The obligor has concealed or disposed of the assets subject to compulsory execution.4. Maintains silence during investigations into the subject matter of execution.5. Refuses to report or makes false report after being ordered to report property.6. Absent without legitimate reason after legal notice.If the obligor in the foregoing paragraph is in any of the following circumstances, the residence restriction shall not apply:1. The overdue fees or fines are not exceeding NT$100,000, but not including the circumstance that the obligor has exited twice.2. The inheritance tax, fines, overdue fees, and interests have been paid by the obligor according to his/her entitled portion of the inheritance, but not including the circumstance that when the share he/she inherits is more than his/her entitled portions, he/she does not pay according the percentage of his/her inheritance.According to the first paragraph, if the obligor neither performs an obligation nor provides the security within a specific period, it is compulsory for him to appear at the session for any of following circumstances, the branch of Administrative Enforcement Agency can make a claim to the rule of arrest of the obligor by the court.1. Apparent risk of absconding.2. After legal notice, fails to appear at session without just cause.For the foregoing paragraph, the court shall verdict it within 5 days, and for any urgency, the court shall verdict it immediately.After the obligor appears at the session by arrest, the enforcement officer shall examine the obligor's identity, order the obligor to report his/her true financial situation, and make other necessary investigations.After examining the obligor, if it is necessary to take him/her into custody for following circumstances, within 24 hours after the arrest, the branch of Administrative Enforcement Agency shall make a claim to the rule of taking the obligor into custody:1. Apparently able to, yet intentionally does not perform.2. Apparent risk of absconding.3. The obligor has concealed or disposed of the assets subject to compulsory execution.4. The obligor's current properties are not enough to perform the obligation, but according to the obligor's total amount of income, financial situation, and working ability, it is possible for him/her to perform the obligation, and there are no other manners of execution, but the obligor refuses to report his/her real financial situation.The obligor may appear at the session on his/her own initiative or appear after being notified, and after being examined by the enforcement officer, and being considered to be in any circumstances of the foregoing paragraph, the branch of Administrative Enforcement Agency can retain him/her in the branch temporarily for making a claim to take the obligor in custody; the time period of examination and retaining total cannot exceed 24 hours.The application for arrest or taking into custody shall be made to the district court located where branch of Administrative Enforcement Agency is located.After accepting the application for taking into custody, the district court shall examine the obligor immediately then rule on it, and when necessary, the district court shall notify the branch of Administrative Enforcement Agency to assign executors to attend the session to make necessary statement or make necessary correction.The branch of Administrative Enforcement Agency or the obligor can appeal for the ruling, determined by the court, of arrest or taking into custody within 10 days; the provisions pertaining to appeals from rulings of the Code of Civil Procedure shall be applicable mutatis mutandis to the foregoing procedures.During appeal of the ruling, arrest or taking into custody continues to be proceeded. Once the original ruling is reversed, the execution of arrest or taking into custody shall cease, and the obligor arrested or took into custody shall be released.Unless otherwise provided for by this Act, provisions regarding examination, arrest, and custody in the Compulsory Enforcement Act, the Act of Custody, and the Code of Criminal Procedure shall be applicable mutatis mutandis to arrest and taking into custody here.
中文原文 行政執行法第17條
義務人有下列情形之一者，行政執行處得命其提供相當擔保，限期履行，並得限制其住居：
一、顯有履行義務之可能，故不履行。
二、顯有逃匿之虞。
三、就應供強制執行之財產有隱匿或處分之情事。
四、於調查執行標的物時，對於執行人員拒絕陳述。
五、經命其報告財產狀況，不為報告或為虛偽之報告。
六、經合法通知，無正當理由而不到場。
前項義務人有下列情形之一者，不得限制住居：
一、滯欠金額合計未達新臺幣十萬元。
但義務人已出境達二次者，不在此限。
二、已按其法定應繼分繳納遺產稅款、罰鍰及加徵之滯納金、利息。
但其繼承所得遺產超過法定應繼分，而未按所得遺產比例繳納者，不在此限。
義務人經行政執行處依第一項規定命其提供相當擔保，限期履行，屆期不履行亦未提供相當擔保，有下列情形之一，而有強制其到場之必要者，行政執行處得聲請法院裁定拘提之：
一、顯有逃匿之虞。
二、經合法通知，無正當理由而不到場。
法院對於前項聲請，應於五日內裁定；其情況急迫者，應即時裁定。
義務人經拘提到場，行政執行官應即訊問其人有無錯誤，並應命義務人據實報告其財產狀況或為其他必要調查。
行政執行官訊問義務人後，認有下列各款情形之一，而有管收必要者，行政執行處應自拘提時起二十四小時內，聲請法院裁定管收之：
一、顯有履行義務之可能，故不履行。
二、顯有逃匿之虞。
三、就應供強制執行之財產有隱匿或處分之情事。
四、已發見之義務人財產不足清償其所負義務，於審酌義務人整體收入、財產狀況及工作能力，認有履行義務之可能，別無其他執行方法，而拒絕報告其財產狀況或為虛偽之報告。
義務人經通知或自行到場，經行政執行官訊問後，認有前項各款情形之一，而有聲請管收必要者，行政執行處得將義務人暫予留置；其訊問及暫予留置時間合計不得逾二十四小時。
拘提、管收之聲請，應向行政執行處所在地之地方法院為之。
法院受理管收之聲請後，應即訊問義務人並為裁定，必要時得通知行政執行處指派執行人員到場為一定之陳述或補正。
行政執行處或義務人不服法院關於拘提、管收之裁定者，得於十日內提起抗告；其程序準用民事訴訟法有關抗告程序之規定。
抗告不停止拘提或管收之執行。
但准拘提或管收之原裁定經抗告法院裁定廢棄者，其執行應即停止，並將被拘提或管收人釋放。
拘提、管收，除本法另有規定外，準用強制執行法、管收條例及刑事訴訟法有關訊問、拘提、羈押之規定。
一、顯有履行義務之可能，故不履行。
二、顯有逃匿之虞。
三、就應供強制執行之財產有隱匿或處分之情事。
四、於調查執行標的物時，對於執行人員拒絕陳述。
五、經命其報告財產狀況，不為報告或為虛偽之報告。
六、經合法通知，無正當理由而不到場。
前項義務人有下列情形之一者，不得限制住居：
一、滯欠金額合計未達新臺幣十萬元。
但義務人已出境達二次者，不在此限。
二、已按其法定應繼分繳納遺產稅款、罰鍰及加徵之滯納金、利息。
但其繼承所得遺產超過法定應繼分，而未按所得遺產比例繳納者，不在此限。
義務人經行政執行處依第一項規定命其提供相當擔保，限期履行，屆期不履行亦未提供相當擔保，有下列情形之一，而有強制其到場之必要者，行政執行處得聲請法院裁定拘提之：
一、顯有逃匿之虞。
二、經合法通知，無正當理由而不到場。
法院對於前項聲請，應於五日內裁定；其情況急迫者，應即時裁定。
義務人經拘提到場，行政執行官應即訊問其人有無錯誤，並應命義務人據實報告其財產狀況或為其他必要調查。
行政執行官訊問義務人後，認有下列各款情形之一，而有管收必要者，行政執行處應自拘提時起二十四小時內，聲請法院裁定管收之：
一、顯有履行義務之可能，故不履行。
二、顯有逃匿之虞。
三、就應供強制執行之財產有隱匿或處分之情事。
四、已發見之義務人財產不足清償其所負義務，於審酌義務人整體收入、財產狀況及工作能力，認有履行義務之可能，別無其他執行方法，而拒絕報告其財產狀況或為虛偽之報告。
義務人經通知或自行到場，經行政執行官訊問後，認有前項各款情形之一，而有聲請管收必要者，行政執行處得將義務人暫予留置；其訊問及暫予留置時間合計不得逾二十四小時。
拘提、管收之聲請，應向行政執行處所在地之地方法院為之。
法院受理管收之聲請後，應即訊問義務人並為裁定，必要時得通知行政執行處指派執行人員到場為一定之陳述或補正。
行政執行處或義務人不服法院關於拘提、管收之裁定者，得於十日內提起抗告；其程序準用民事訴訟法有關抗告程序之規定。
抗告不停止拘提或管收之執行。
但准拘提或管收之原裁定經抗告法院裁定廢棄者，其執行應即停止，並將被拘提或管收人釋放。
拘提、管收，除本法另有規定外，準用強制執行法、管收條例及刑事訴訟法有關訊問、拘提、羈押之規定。