The Enforcement Rules of the Prison Act Article 32

Prisons shall respect prisoners’ religious freedom and shall not force prisoners to participate in religious activities or engage in religion-related acts.Prisons shall allow prisoners to worship in reasonable manners in accordance with their religious beliefs and maintain the prisoners’ needs for religious beliefs.
中文原文 監獄行刑法施行細則第32條
監獄應尊重受刑人宗教信仰自由,不得強制受刑人參與宗教活動或為宗教相關行為。
監獄應允許受刑人以符合其宗教信仰及合理方式進行禮拜,維護受刑人宗教信仰所需。

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