Enforcement Rules of the Administrative Execution Act Article 12
If executors enforce the compulsory enforcement of action or non-action or administrative prompt coercion, the obligor or his/her representative should be present at the place the administrative execution takes place; in their absence, a neighbor or an official of a nearby self- government body may be ordered to attend.
中文原文 行政執行法施行細則第12條
執行人員於行為或不行為義務之強制執行及即時強制時，應由義務人或可為其代表之人在場；如無此等人在場時，得由鄰居或就近自治團體之職員在場。