Enforcement Rules of the Administrative Execution Act Article 15

When the obligor or interested parties submit a motion of objection pursuant to paragraph 1, Article 9 of this Act, he/she shall do so in writing. But during the execution, the claim can be oral and the executor shall note it on the execution record.
中文原文 行政執行法施行細則第15條
義務人或利害關係人依本法第九條第一項規定聲明異議者,應以書面為之。
但執行時得當場以言詞為之,並由執行人員載明於執行筆錄。

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