The Regulations Governing Smoking by Prisoners and Defendants and Incentives to Quit Smoking Article 7

Authorities may designate smoking hours depending on the situation. Inmates are prohibited from smoking at time other than the designated hours.
中文原文 受刑人與被告吸菸管理及戒菸獎勵辦法第7條
機關得依狀況指定吸菸時間。
非於指定之時間,禁止收容人吸菸。

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