The Administrative Execution Act Article 29
If there is an obligation of an action or non-action pursuant to laws or regulations or the administrative disposition by the laws or regulations, which can be as a substituted behavior of fulfilling, the enforcement authority can commission the obligation to a third party or an appointed person to substitute the obligor to perform the obligation.The amount for substituted fulfillment is estimated by the enforcement authority and the obligor is charged the amount; if the payment received is in non-conformity with the amount, there shall be refund for any overpayment or a supplemental payment for any deficiency.
中文原文 行政執行法第29條
依法令或本於法令之行政處分，負有行為義務而不為，其行為能由他人代為履行者，執行機關得委託第三人或指定人員代履行之。
前項代履行之費用，由執行機關估計其數額，命義務人繳納；其繳納數額與實支不一致時，退還其餘額或追繳其差額。
前項代履行之費用，由執行機關估計其數額，命義務人繳納；其繳納數額與實支不一致時，退還其餘額或追繳其差額。