Enforcement Rules of the Administrative Execution Act Article 34

When the obligor is punished with a default surcharge by the enforcement authority in accordance with the Article 30 or Article 31 of this Act, the documents with following items shall be sent to the obligor:1. The enforcement authority and the obligor.2. This Act obligation of action or non-action, the basis of this Acts, the deadline of the performing.3. The cause and the amount for substituted fulfillment.4. The payment deadline and the location of the default surcharge.5. Compulsory enforcing when the payment is not paid before the deadline.
中文原文 行政執行法施行細則第34條
執行機關依本法第三十條或第三十一條規定處以怠金時,應以文書載明下列事項送達於義務人:
一、執行機關及義務人。
二、應履行之行為或不行為義務與其依據及履行期限。
三、處以怠金之事由及金額。
四、怠金之繳納期限及處所。
五、不依限繳納時將予強制執行之意旨。

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